Analisis Kinerja Keuangan dengan Menggunakan Rasio Likuiditas dan Aktivitas pada PT. Perkebunan Nusantara IV Regional I

Abstract

In Indonesia, agriculture is one of the sectors that plays a major role in the Indonesian economy. One of the plantation companies in North Sumatra, namely PT Perkebunan Nusantara III (Persero) which has now changed its name to PT Perkebunan Nusantara IV Regional I. To be able to realize the company's goals, all elements in the company must be able to work well together, one of which can be seen from the company's financial performance. Therefore, research was conducted by analyzing financial statement data using liquidity and activity ratios. The results obtained for the liquidity ratio can be said to be good because it shows the company's ability to pay off its obligations continues to increase. The activity ratio can also be said to be good because it continues to increase. However, both ratios are still below the industry average. The company is advised to be able to increase the amount of current assets, as well as further optimize accounts receivable, inventory, working capital, and total assets.