ANALYSIS OF COMMON SIZE METHOD IN ASSESSING FINANCIAL PERFORMANCE OF PT. ASDP INDONESIA FERRY (PERSERO) IN 2019-2021

Authors

  • Neneng Mulyaningsih Institut Banten
  • Septiyani Putri Institut Teknologi dan Bisnis Banten

DOI:

https://doi.org/10.61252/fluralis.v4i2.221

Keywords:

Laporan Keuangan, Common Size, Kinerja Keuangan.

Abstract

this study aims to analyze the financial performance of PT. ASDP Indonesia Ferry (Persero) period 2019-2021 using the Common Size method. This method is used to evaluate the financial composition of the company by comparing each financial statement item to its total in percentage terms. The Data used in the form of financial statements taken from the official website of PT. ASDP Indonesia Ferry (Persero). The applied research Model is descriptive qualitative by using secondary data from the balance sheet and income statement. Data collection technique is done through documentation and data analysis using sugiyono theory. The results of the analysis showed fluctuations in financial performance, influenced by the impact of the Covid-19 pandemic, with a strong capital structure and increased efficiency in 2021.

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Published

2025-07-01

How to Cite

Mulyaningsih, N., & Putri, S. (2025). ANALYSIS OF COMMON SIZE METHOD IN ASSESSING FINANCIAL PERFORMANCE OF PT. ASDP INDONESIA FERRY (PERSERO) IN 2019-2021. FLURALIS : Faletehan Jurnal Ekonomi Dan Bisnis, 4(2), 1–5. https://doi.org/10.61252/fluralis.v4i2.221

Issue

Vol 4 No 2 (2025)

Section

Manajemen Keuangan

License

Copyright (c) 2025 Neneng Mulyaningsih, Septiyani Putri

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.