Analisis Rasio profitabilitas Sebagai Alat Ukut Untuk Menilai Kinerja Keuangan pada PT Bumi Serpong Damai, Tbk Periode 2019-2023

Abstract

Financial ratio analysis is very important for companies, one of which is management which requires financial performance analysis and the results are used to design business plans, evaluate management and also company performance. PT Bumi Serpong Damai, Tbk's financial performance for the 2019-2023 period is through measuring profitability ratios which are measured. with Return on Assets, Return on Equity and Gross Profit Margin. As for the results, in general it can be concluded that the financial performance of PT Bumi Serpong Damai, Tbk shows significant fluctuations during the 2019-2023 period. The COVID-19 pandemic appears to have had a major impact on the company's performance, especially in 2020. Despite a recovery in the following years, the company still faces challenges in maintaining efficiency and profitability, especially in 2023. The consistent increase in total assets and equity shows that the company continues to invest and strengthen its financial position, but still needs to improve its effectiveness in converting assets and equity into profits.