Analisis Rasio Solvabilitas dan Profitabilitas dalam Mengukur Kinerja Keuangan PT. Perkebunan Nusantara IV Regional I

Abstract

The development of plantation industry companies in Indonesia today makes these companies must be able to provide relevant and reliable information regarding the company's performance, one of which is the company's financial statements which contain financial information that is very important for the company. One of them is PT Perkebunan Nusantara IV Regional I. This makes the company management must be able to make various predictions that are right for the sustainability of the company such as predictions about financial ratios, for example solvency and profitability ratios. PT Perkebunan Nusantara IV Regional I is a plantation State-Owned Enterprise (BUMN) engaged in the management, processing and marketing of plantation commodity products. The plantation commodities cultivated are oil palm, rubber, sugar cane, tea, coffee, cocoa, tobacco, and other plants. This final project aims to find out how the financial performance of PT Perkebunan Nusantara IV Regional I if measured using solvency and profitability ratios. Based on the results of the analysis, the solvency ratio can still be said to be good because the company's assets and capital are sufficient to guarantee the debt given by creditors. Based on the profitability ratio, it can also be said that it is not good because the profit earned by the company is still below ratios. Based on the results of the analysis, the solvency ratio can still be said to be good because the company's assets and capital are sufficient to guarantee the debt given by creditors. Based on the profitability ratio, it can also be said that it is not good because the profit earned by the company is still below the industry average. In general or based on theory, the financial performance of PT Perkebunan Nusantara IV Regional I can be said to be quite good.