ANALYSIS OF FINANCIAL REPORTS USING TREND ANALYSIS METHOD TO EVALUATE FINANCIAL PERFORMANCE AT PT. BUKIT ASAM TBK PERIOD 2018-2022
ANALISIS LAPORAN KEUANGAN DENGAN METODE TREND ANALYSIS UNTUK MENGEVALUASI KINERJA KEUANGAN PADA PT. BUKIT ASAM TBK PERIODE 2018-2022
DOI:
https://doi.org/10.61167/mnk.v2i1.106Keywords:
Financial statements , Financial Report Analysis , Trend Analysis Financial , Performance EvaluationAbstract
This research was carried out at PT. Bukit Asam Tbk. The phenomenon that occurs can be seen from the financial reports. Profits and losses from 2018-2022 tend to increase. The aim of this research is to determine the condition of the company's financial reports and financial performance. The research method used is a quantitative descriptive method with secondary data sources. The data collection technique used is literature study, online data browsing and documentation. The research results show that the percentage generated for the profit and loss financial report on net income for the 2018-2019 period tends to increase, whereas in 2019-2020 it decreased, then in 2021-2022 it increased. The cost of revenue for the 2018-2019 period tends to increase, while in 2019-2020 it decreases, then in 2021-2022 it increases. Gross profit for the 2018-2020 period tends to decrease and for the 2021-2022 period there is an increase. Furthermore, operating profit in the 2018-2020 period decreased and in the 2021-2022 period it increased. This increase was due to the increase in mining service costs and royalty costs after the COVID-19 pandemic.
References
M. Fauzan and D. Rusdiyanti, “Analisis Rasio Keuangan Untuk Menilai Alur Kinerja Keuangan Badan Usaha Milik Desa (BUMDES) Berkah Amanah (Studi Kasus Di Desa Pekan Kamis Kecamatan Tembilahan Hulu),” J. Ekon. dan Bisnis, vol. 8, no. 2, pp. 102–117, 2022.
E. Ambarwati, “Pada Bumdes Makmur Sejahtera Desa Kepenuhan Raya Tahun 2011-2015,” Univ. Pasir Pengarai Rokan Hulu, 2016.
N. sari Kurnia, “Analisis Trend Laporan Keuangan untuk Mengetahui Kinerja Keuangan Keuangan Pada CV. D, E Dan F,” J. Ekon. dan Bisnis, pp. 1–38, 2020.
M. R. Fadhila and D. Tricahyono, “Laporan Keuangan Pada Kajian Pustaka,” Stei, no. July, pp. 1–23, 2020.
H. S. Rizka Wahyuningsih, “Analisis Trend Laporan Laba Rugi PT. Astra Internasional Tbk untuk Menilai Kinerja Keuangan Tahun (2019-2021),” Kurs J. Akuntansi, Kewirausahaan dan Bisnis, vol. 4, no. 2, p. ISSN 2527-8223, 2022.
W. S. K. Briando Loho, Inggriani Elim, “Analisis Rasio Likuditas, Solvabiitas, Aktivitas dan Profitabilitas Untuk Menilai Kinerja Keuangan pada PT Tanto Intim Line,” J. EMBA, vol. 9, no. 3, pp. 1368–1374, 2021.
E. Juliansyah, H. Firdaus, I. Kusmawati, and A. Sumiati, “Analisis rasio likuiditas, leverage , dan profitabilitas untuk menilai kinerja keuangan perusahaan pt kokoh inti arebama tbk,” J. Ekon., vol. 7, no. 2, pp. 77–88, 2021.
M. S. Bella Monica, Dra. Koesheryatin, “AnaIisis Laporan Keuangan Dengan Metode Trend AnaIysis Untuk MengevaIuasi Kinerja Keuangan Pada PT.PGN (Persero) Tbk Periode 2013-2017,” J. Ekon. dan Bisnis, pp. 10–27, 2020.
K. K. Nur Ilmi Octaviani, Erry Sunarya, “Analisis Laporan Keuangan dengan Menggunakan Metode Trend Sebagai Dasar Menilai Kondisi Perusahaan,” J. Econ. Bus. Account., vol. 1, no. 1, pp. 93–97, 2019.
A. Reichenbach et al., “Menilai Kualitas Kinerja Karyawan Terhadap Soft Kill dan Motivasi Kerja,” Prog. Retin. Eye Res., vol. 561, no. 3, pp. S2–S3, 2019.
Sugiyono, “Metodelogi Penelitian Kuantitatif dan Kualitatif Dan R&D.,” in ALFABETA, 2017.
V. W. Sujarweni, “Metodologi Penelitian Bisnis dan Ekonomi Pendekatan Kuantitatif,” in Pustaka Baru Press, Yogyakarta:, Ed., 2018.
Handayani, “Metodelogi Penelitian Sosial,” in Trussmedia Grafika, 2020.
Handayani, “Metodologi penelitian,” Angew. Chemie Int. Ed. 6(11), 951–952., no. 2020, pp. 10–27, 2018.
Sugiyono, “Metodelogi Penelitian Kuantitatif dan Kualitatif Dan R&D.,” in ALFABETA, 2019, p. 19.
