Financial Ratio Analysis in DU PONT SYSTEM to Measure Financial Performance PT. Terminal Teluk Lamong

Fittrofin Farisa

doi:10.12962/j23378557.v6i3.a7458

Abstract

Companies are defined as organizational units that use various factors of production and produce goods and services to be sold to households, other companies or the government in a profit-oriented manner. In this global era, competition among actors is increasingly competitive. In this research will be conducted to measure the company's financial performance using ratio analysis in the DuPont System at PT. Teluk Lamong Surabaya Terminal in the period 2016 to 2018. The DuPont System can identify the cause of the inefficiency of a company based on its financial statements. The purpose of this financial ratio analysis is to see and evaluate the company's current and future financial condition. This study aims to determine the results of financial performance at the company PT. Teluk Lamong Surabaya Terminal in the period 2016 to 2018.

Highlights

Company is defined as an organizational unit that uses various factors of production and produces goods and services to be sold to households, other companies or the government with a profit orientation
This study aims to determine the results of financial ratio analysis in the DuPont System and the financial performance of PT
The increase in current ratio was due to a decrease in current assets followed by a decrease in current debt. This increase in the company's ability to pay current debt shows that the level of company liquidity has increased

Summary

Introduction

Company is defined as an organizational unit that uses various factors of production and produces goods and services to be sold to households, other companies or the government with a profit orientation (profit oriented). As we know that every individual in his life needs goods or services [8]. In this global era, competition among actors is increasingly competitive. With the increasing number of competitors, each company must be able to run the company's performance as well as possible. Company management is required to run and manage company performance to make it more efficient and effective so that the company can achieve high profits. Company management must be able to understand financial reports, because financial reports are used to determine the good and bad conditions of a company and as a reference for running a better company in the future

Objectives

Methods

Findings

Conclusion