Analysis of PT. Siantar Top, Tbk Financial Statements for The Period 2021-2023 as an Effort To Measure Company Financial Performance

Authors

  • Solehatun Munawaroh Universitas Gadjah Mada
  • Khariratun Horisah Universitas Gadjah Mada

DOI:

https://doi.org/10.22441/jies.v13i2.33161

Keywords:

Financial Performance, Asset Growth, Financial Statements, Profitability, PT Siantar Top Tbk

Abstract

Increasingly fierce competition in the snack food industry is driving companies to continuously improve their financial performance. One important indicator in evaluating a company's performance is the financial statement, which contains information about the company's financial position, operational performance, and changes in financial condition. This research aims to assess the financial performance development of PT. Siantar Top, Tbk during the period from 2021 to 2023, focusing on profit growth and the analysis of four types of financial ratios: liquidity, solvency, activity, and profitability ratios. The method used in this study is qualitative descriptive analysis using secondary data obtained from the company's financial statements over the past three years. The research results indicate that PT Siantar Top demonstrates excellent financial performance with sustainable growth in assets, equity, and profits. Prudent liquidity and debt management, combined with improved profitability, position the company well to face industry challenges and compete with other players in the snack food sector.

Downloads

Download data is not yet available.

Author Biographies

Solehatun Munawaroh, Universitas Gadjah Mada

Solehatun Munawaroh adalah Mahasiswa Magister Teknologi Industri Pertanian, Fakultas Teknologi Pertanian, Universitas Gadjah Mada. Dengan latar belakang di bidang agroindustri, ia memiliki ketertarikan khusus pada manajemen bisnis produk agroindustri dan optimalisasi manajemen rantai pasok. Fokus penelitiannya mencakup strategi keberlanjutan dalam industri pertanian serta efisiensi distribusi produk agroindustri.

Khariratun Horisah, Universitas Gadjah Mada

Khariratun Horisah merupakah mahasiswa magister Ilmu dan Teknologi Pangan, Fakultas Teknologi Pertanian, Universitas Gadjah Mada. Ia memiliki ketertarikan pada bidang pengolahan dan pengembangan produk pangan. Fokus penelitiannya mencakup pengembangan produk berbasis dan potensi kesehatan khususnya dalam sistem imun.

References

Diyanti, T. W. E., Udaimatunnur Azizi, & Yullyan Lelasari. (2022). Analisis laporan Keuangan untuk Mengukur Kinerja Keuangan pada pt. Siantar top, tbk. Periode 2020-2021. Jurnal Ilmu Ekonomi Dan Sosial, 11(3), 82. https://doi.org/10.24014/ibf.v3i2.17557

Jin, H., & Guo, X. (2023). Annual Report 2023. In Clean Technologies and Recycling (Vol. 3, Issue 4). https://doi.org/10.3934/ctr.2023020

Khalid, A., Ismail Badollahi, & Ramliady. (2010). Analisis Kinerja Keuangan pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Jurnal Ekonomi Invoice Fakultas Ekonomi Dan Bisnis, 1(1), 455–463. https://doi.org/10.31539/costing.v4i2.1544

Megasari, R. P. (2015). Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan Manufaktur Yang Go Public Di BEI (Studi pada sektor industri Food and Baverages di Bursa Efek Indonesia periode tahun 2010-2012). Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Surakarta.

Sintia, W., & Adji Widodo. (2024). Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Net Profit Margin pada PT Siantar Top Tbk. Periode 2013-2023. Jurnal Ekonomi, Manajemen Dan Bisnis, 1(2), 351–358. https://doi.org/10.36985/manajemen.v6i1.1153

Vidada, Ananta, Irwin. Dkk. (2020). Analisis Laporan Keuangan. Yogyakarta. Graha Ilmu.

Downloads

Published

2025-08-29

How to Cite

Munawaroh, S., & Horisah, K. (2025). Analysis of PT. Siantar Top, Tbk Financial Statements for The Period 2021-2023 as an Effort To Measure Company Financial Performance. Jurnal Ilmu Ekonomi Dan Sosial (JIES), 13(2), 173–180. https://doi.org/10.22441/jies.v13i2.33161

Issue

Section

Articles

Similar Articles

1 2 3 4 5 > >> 

You may also start an advanced similarity search for this article.