ANALISIS KINERJA KEUANGAN PADA PT SERBUK JAYA ABADI PERIODE 2020-2022

This study aims to analyze the financial performance of PT Serbuk Jaya Abadi during the 2020-2022 period. The research employs a quantitative method with a financial ratio analysis approach based on time series benchmarks. The data used in this study are secondary data obtained from the company’s financial statements located in Lumajang. Financial ratio analysis was conducted to assess various financial aspects, including liquidity, profitability, solvency, and operational efficiency over the specified period.
The results indicate that the financial performance of PT Serbuk Jaya Abadi during 2020 to 2022 experienced fluctuations. Some financial ratios showed an upward trend, while others declined. These fluctuations reflect that the company has not yet fully achieved efficiency in managing its finances and operations. Therefore, strategic improvements in financial management are necessary to ensure the company’s performance becomes more stable and efficient in the future.