TA DIGITAL
Analisis Kinerja Keuangan PT Surya Semesta Internusa Tbk. Periode 2023 – 2025 = Financial Performance Analysis of PT Surya Semesta Internusa Tbk. for the 2023 – 2025 period
Dwi Sekar Latifa “Financial Performance Analysis of PT Surya Semesta Internusa Tbk. for the 2023 – 2025 period”. Final Project, Accounting Department, Politeknik Negeri Semarang, under the supervision of Mr. Didiek Susilo Tamtomo, S.E., M.Si.Akt., CA, CPAT. and Mr. Aditya Rizqi Senoaji, S.E., Ak., M.Acc., M.Acc., CFRM., August 2026, 68 pages.
This final project aims to assess the financial performance of PT Surya Semesta Internusa Tbk. in managing assets, meeting liabilities, and generating profits using financial ratio analysis methods. This analysis covers liquidity, solvency, profitability, activity, and cash flow ratios, aiming to provide an overview of the company's financial condition. The research was conducted using a quantitative descriptive approach based on the company's financial statements from 2023 to 2025.The results of the analysis indicate that the company's financial performance experienced fluctuations and generally did not meet industry standards. The liquidity ratios, represented by current ratios of 213%, 302%, and 168%, and cash ratios of 80%, 170%, and 58%, reflect the company's good capability in paying short-term obligations, despite a decline in 2025. However, the solvency ratios reflect an unstable capital structure, with debt-to-asset ratios of 47%, 23%, and 36%, and a debt-to-equity ratio that fluctuated at, 89%, 30%, and 57%. From the profitability and activity perspectives, there were decreases in the gross profit margin of 29%, 28%, and 21%, Return on Assets of 2,53%, 4,16%, dan 0,26%, receivable turnover of 12, 14, and 8 times, and total asset turnover of 0.54, 0.61, and 0.35 times. Furthermore, the cash flow ratios fluctuated, resulting in a negative value in 2025 due to a decrease in operating cash flow efficiency.This research is expected to provide input for PT Surya Semesta Internusa Tbk. in optimizing asset, receivable, and inventory management, improving operational efficiency, and controlling debt in the upcoming period.
Keywords: Financial Performance, Financial Ratios, Liquidity, Solvency, Profitability, Activity, Cash Flow Ratio
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