Analisis Laporan Kuangan Berdasarkan Rasio Likuiditas, Solvabilitas, dan Aktivitas Untuk Menilai Kinerja Keuangan pada PT. Pelayaran Nasional Indonesia (Persero) Cabang Surabaya

PT Pelni (Persero) Surabaya branch has an office that can help make financial reports that aim to find out the performance and results that have been achieved by the company, so that the records are clearly required to prepare financial statements consisting of a Statement of Financial Position and a Profit and Loss report. So the purpose of this study was to determine the level of comparison of the liquidity ratio, solvency, and activity at PT Pelni (Persero) Surabaya branch in 2019 and 2020. The data obtained in this study used qualitative descriptive. The results of this study are: the liquidity ratio used is the cash ratio and the current ratio, then the solvency ratio used is the Debt to Assets ratio, and the activity ratio used is the total asset turnover ratio. Keywords : Liquidity, Solvency, Activity, Financial Performance