Analisis Laporan Keuangan dalam Mengukur Kinerja Keuangan pada PT. Semen Indonesia Logistik

Final Project Research (TA) was conducted at PT Semen Indonesia Logistik which is the object of research. The purpose of this study was to determine the company's financial performance based on the ratio of liquidity, solvency, activity, and profitability of PT Semen Indonesia Logistik from 2018-2020. The research method used is a quantitative descriptive approach which is carried out using secondary data from the company's financial statements for the last three years, namely 2018-2020. Data collection techniques used are interviews and documentation. Based on this research resulted in the financial performance of PT Semen Indonesia Logistik during 2018-2020 tends to increase. The liquidity ratio shows that the company's financial performance tends to increase with a fairly good financial condition. The activity ratio shows that the company's financial performance tends to increase with a fairly good financial condition, but the company needs to pay attention to long-term debt because the ratio is quite high. The Activity Ratio shows that the company's financial performance as seen in the total asset turnover for the last three years has improved, when viewed from the fixed asset turnover in 2019 it has increased and in 2020 it has decreased. The Profitability Ratio shows that the company's financial performance tends to increase with the financial condition tends to decrease, but in 2020 the company is able to increase company profits so that in 2020 there will be an increase in the ratio