Analisis Rasio Keuangan Untuk Menili Kinerja Keuangan PT Pelabuhan Indonesia (Persero) Terminal Petikemas Pantoloan

The financial statements of PT Pelabuhan Indonesia (Persero) Terminal
Petikemas Pantoloan show that there is instability in profit and loss for the
current year in financial data for 2018 – 2021, so it is necessary to carry out
financial analysis using financial ratio analysis. This research aims to masure the
financial performance of PT. Indonesian Port Pantoloan Container Terminal by
using liquidity ratios, solvency ratios, and profitability ratios. The type of
research used is descriptive and the focus of this research is to assess the
company's health level using financial reports that consisting of balance sheets
and profit and loss reports for the 2018-2021 period. The results of research
conducted on financial aspects, based on the Decree of the Minister of BUMN
Number: KEP100/MBU/2002 for assessing the level of financial performance of
PT Pelabuhan Indonesia Terminal Petikemas Pantoloan for 2018-2021, it
received a healthy predicate with categories A in 2018, 2019 and 2021 with a
total score of 72.73, and 75 and category AA in 2020 with a total score of 86.
Keywords: Financial Ratio Analysis, Company Performance, Financial Reports,
Liquidity Ratio, Activity Ratio, Solvency Ratio, and Profitability
Ratio.