ANALISIS KEUANGAN PT PRIME AGRI RESOURCES KOTA PALEMBANG BERDASARKAN RATA-RATA INDUSTRI SAWIT

Abstract

This study aims to analyze the financial performance of PT Prime Agri Resources Regional Office Palembang City during the 2020-2024 period based on profitability, liquidity, and activity ratios. This study uses a quantitative descriptive method using secondary data obtained from the company's financial statements. The financial performance assessment is carried out by analyzing the profitability ratio which includes Return on Asset (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM); liquidity ratios consisting of Current Ratio (CR), and Cash Ratio (CaR), and activity ratios which include Total Asset Turnover (TATO), Fixed Asset Turnover (FATO), and Working Capital Turnover (WCT). Furthermore, the results of the calculation of each ratio are compared to the industry average as a benchmark in assessing the company's performance. The average industry used was obtained from AALI, CSRA, DSNG, and UNSP in the 2020-2024 period. The results of the study show that the profitability ratio fluctuates during the observation period and is generally still below the industry average, so the company's ability to generate profits is considered not optimal. The liquidity ratio shows relatively good conditions, indicating that the company is able to meet its short-term obligations. On the other hand, the activity ratio is still below the industry average, indicating that the company's asset utilization has not been maximized. Therefore, companies need to improve the effectiveness of their own capital and cash management, as well as optimize the utilization of fixed assets and total assets through increasing asset productivity, optimizing the use of operational facilities, evaluating less productive assets, and increasing sales without adding excess assets so that financial performance can improve. Penelitian ini bertujuan untuk menganalisis kinerj keuangan PT Prime Agri Resources Regional Office Kota Palembang selama periode 2020-2024 berdasarkan rasio profitabilitas, likuiditas, dan aktivitas. Penelitian ini menggunakan metode deskriptif kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan. Penilaian kinerja keuangan dilakukan dengan menganalisis rasio profitabilitas yang meliputi Return on Asset (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), dan Net Profit Margin (NPM); rasio likuiditas yang terdiri atas Current Ratio (CR), dan Cash Ratio (CaR), dan rasio aktivitas yang mencakup Total Asset Turnonver (TATO), Fixed Asset Turnover (FATO), dan Working Capital Turnover (WCT). Selanjutnya, hasil perhitungan masing-masing rasio dibandingkan dengan rata-rata industri sebagai tolok ukur dalam menilai kinerja perusahaan. Adapun rata-rata industri yang digunakan diperoleh dari AALI, CSRA, DSNG, dan UNSP pada periode 2020-2024. Hasil penelitian menunjukkan bahwa rasio profitabilitas mengalami fluktuasi selama periode pengamatan dan secara umum masih berada di bawah rata-rata industri, sehingga kemampuan perusahaan dalam menghasilkan laba dinilai belum optimal. Rasio likuiditas menunjukkan kondisi yang relatif baik, mengindikasikan bahwa perusahaan mampu memenuhi kewajiban jangka pendeknya. Sebaliknya, rasio aktivitas masih berada di bawah rata-rata industri, sehingga menunjukkan bahwa pemanfaatan aset perusahaan belum berjalan secara maksimal. Oleh karena itu, perusahaan perlu meningkatkan efektivitas pengelolaan modal sendiri dan kas, serta mengoptimalkan pemanfaatan aset tetap dan total aset melalui peningkatan produktivitas aset, optimalisasi penggunaan fasilitas operasional, evaluasi aset yang kurang produktif, dan meningkatkan penjualan tanpa penambahan aset yang berlebih agar kinerja keuangan dapat meningkat.