Analisis Kinerja Keuangan CV. TAMAN URIP BULELENG Periode 2021-2023

Ni Luh Dewi Asrini, Putu Eka Nopiyani
Terbit: December 2, 2024

Abstract

This study aims to determine the financial performance of CV. Taman Urip Buleleng. CV. Taman Urip Buleleng is a company engaged in agricultural, plantation, and livestock services in Buleleng, Bali. The research design uses quantitative methods and secondary data on the company's financial statements. Data obtained through observation and documentation. Data analysis techniques consist of liquidity ratios, solvency ratios, and profitability ratios. Based on the results of the hypothesis testing that has been carried out, the following results were obtained: (1) The financial performance of CV. Taman Urip Buleleng during 2021-2023 from the analysis of its liquidity ratio is classified as very good in guaranteeing its total current debt. This is measured by the average current ratio per year of 382%> 250%, and the average cash ratio during the period of 194%> 75%. (2) The financial performance of CV. Taman Urip Buleleng during 2021-2023 from the analysis of the solvency ratio is classified as very healthy assets and equity in guaranteeing the company's total debt. This is measured by the average DAR per year of 13.38% <35% and the average DER per year of 15.46% <90%. (3) The financial performance of CV. Taman Urip Buleleng during 2021-2023 from the profitability ratio analysis is also classified as very good, especially in terms of generating significant profits with the allocation of sales results, assets, and capital owned. It was observed that the average NPM per year was 45%> 20%, the average ROA was 81%> 30%, and the average ROE was 93%> 40%..

Kata Kunci: financial performance, liquidity, solvency, and profitability

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