FINANCIAL STATEMENT ANALYSIS PT BISI INTERNATIONAL TBK PERIOD 2022-2023 TO MEASURE COMPANY FINANCIAL PERFORMANCE
Palabras clave:
Financial Performance, Financial Ratio, Activity Ratio, Liquidity Ratio, Solvency Ratio, Profitability Ratio, PT BISIResumen
This study aims to examine the financial performance of PT BISI International Tbk during 2022–2023 using financial ratio analysis. The methodology chosen is a descriptive quantitative approach through the evaluation of the company's annual financial documents, particularly the income statement and balance sheet. This study looks at how well PT BISI International Tbk did financially between 2022 and 2023 by using financial ratio analysis. The method used is a descriptive quantitative approach, which means it looks at numbers from the company's yearly financial reports, especially the income statement and balance sheet. The financial ratios checked are liquidity, solvency, profitability, operational efficiency, and market value. The results show that PT BISI has very good liquidity, with a current ratio of 7.34 and a quick ratio of 282% in 2023. The company also has positive changes in its solvency, with the Debt to Asset Ratio (DAR) dropping to 11% and the Debt to Equity Ratio (DER) reaching 13%. In terms of profitability, the company kept a gross profit margin of 47% and a net profit margin of 26%. The Return on Assets (ROA) was 15.31%, which is a small drop, but the Return on Equity (ROE) went up to 17.28%. For operational efficiency, the total asset turnover was 0.59 times and the inventory turnover ratio was 1.33 times, which is still lower than what is typical for the industry.
Referencias
Firdaus, T., Alifiyah, F. L. N., & Amelia, A. (2024). Smart System Farming Management: Exposure Fintech Bumdes Dalam Memperkuat Ketahanan Ekonomi Pada Sektor Pangan. Journal of Food Industrial Technology, 1(2), 59-72. https://doi.org/10.25047/jofit.v1i2.4906
Firdaus, T., Bakari, L. Y., Hidayah, N., Munawaroh, S., & Djano, U. K. (2025). The Influence of Understanding the Human Body System, Chemical Reactions, and Energy on Health Decisions and Eating Patterns in Society. REFTEKS: Jurnal Referensi Teknologi, Kesehatan, dan Sains, 1(1), 15-27.
Haikal, R., Firdaus, T., Nabila, S. H., & Chairunnisa, R. S. (2025) How Social, Behavioral, and Policy Factors Impact Water Satisfaction and Management in Urban Areas. Journal of Environmental Science and Sustainable Development, 8(2), 4. https://doi.org/10.7454/jessd.v8i2.1383
Haikal, R., Firdaus, T., Herdiansyah, H., & Chairunnisa, R. S. (2025). Urban Planning Policies and Architectural Design for Sustainable Food Security: A Case Study of Smart Cities in Indonesia. Sustainability, 17(16), 7546. https://doi.org/10.3390/su17167546
Hayati, N. (2020). Peranan Analisis Rasio Keuangan Dalam Mengukur Kinerja Perusahaan PT Timah Tbk. Ecodunamika, 3(1).
Masyita, E., & Harahap, K. K. S. (2018). Analisis kinerja keuangan menggunakan rasio likuiditas dan profitabilitas. Jurnal Akuntansi Dan Keuangan Kontemporer (JAKK), 1(1), 33–46.
Permatasari, P. I., & Sasongko, M. Z. (2021). Analisis Rasio Likuiditas, Solvabilitas Dan Rentabilitas Untuk Mengukur Kinerja Keuangan Pt Bisi Internationaltbk Periode 2017-2019. Prosiding Seminar Nasional Manajemen, Ekonomi Dan Akuntansi, 6(1), 1052–1058.
Runtunuwu, A. G., Mangantar, M., & Tumbuan, W. J. (2021). Analisis Kinerja Keuangan Perusahaan Agroindustri Yang Terdaftar Di BEI Periode 2018-2020. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(4), 605–614.
