Implementasi Analisis Common Size dan Rasio Keuangan untuk Meningkatkan Kinerja Keuangan pada Perusahaan Ekspedisi

Abstract

Effective financial management is essential for PT Sami Djaja Trans, a transportation and logistics company that relies heavily on fixed assets, operational expenditures, and short-term liabilities. The main problem identified at the partner institution was the suboptimal use of financial statements as an instrument for performance evaluation and strategic decision-making. This community service activity aimed to assist the partner in evaluating its financial performance during 2021–2024 while strengthening its ability to use financial information as a basis for decision-making. The intervention was implemented through mentoring in the application of common-size analysis and financial ratios covering liquidity, profitability, solvency, and activity. The activity employed a Participatory Action Research (PAR) approach consisting of problem identification, financial statement collection and processing, analytical implementation, joint reflection, and formulation of improvement recommendations. The analysis showed that fixed assets dominated the company’s asset structure, accounting for 95.07% in 2021 and 96.48% in 2024. The proportion of liabilities decreased from 45.94% to 39.39%, while equity increased from 54.06% to 60.61%. Profitability, which declined in 2022, recovered by 2024, as indicated by an increase in net profit margin from 2.20% to 11.46%, while the debt-to-equity ratio decreased from 86.36% to 64.99%. At the partner level, the intervention resulted in measurable changes across five financial management aspects: financial analysis, operational cost control, cash and liquidity management, debt and capital structure management, and operational asset optimization. The partner shifted from evaluating financial statements primarily through nominal figures to using financial structures, proportions, and financial ratios to identify areas requiring improvement. The activity therefore provided the partner with a more measurable basis for periodic financial evaluation and recommendations for cost control, cash and liability management, and more effective asset utilization.