Improve financial reporting transparency

Oct 13, 2025 by talynt.org 16 views

Analysis of Financial Statements of PT. Jasa Marga (Persero) Tbk Belmera Branch 2015-2017

Importance of Financial Statements in Decision Making

Financial statements are crucial documents that provide a comprehensive overview of a company's financial condition and performance over a specific period. For PT. Jasa Marga (Persero) Tbk Belmera Branch, a leading toll road infrastructure company in Indonesia, financial reports for the 2015 to 2017 period are essential tools for stakeholders, including investors, creditors, and other parties who require financial information. According to Kasmir (2012: 7), financial statements offer a snapshot of a company's current financial situation or performance over a certain period. Moreover, Wahyudiono (2014: 9) explains that financial statements serve as the primary communication tools of a company, designed to present information related to financial position, changes in financial position, and the performance of an entity. Therefore, well-prepared financial statements must provide benefits for users in decision making.

Structure of Financial Statements PT. Jasa Marga

The financial statements compiled by PT. Jasa Marga include several key elements, which are:

Financial Position Statement: This section presents the company's assets, liabilities, and equity at the end of the period, providing a snapshot of the company's financial situation.
Income Statement: This section describes the income, expenses, and profit or loss obtained during a specific period, offering insights into the company's revenue and profitability.
Capital Change Report: This section demonstrates changes in shareholder equity during the report period, highlighting the company's ability to generate returns for its investors.
Note to the Financial Statements: This section contains explanations and details that support previous financial reports, providing additional context and clarity for stakeholders.

Comparative Analysis of 2015-2017

A comparative analysis of PT. Jasa Marga's financial statements for the past three years provides a clearer picture of the company's growth and financial trends. In 2015, the company may have recorded lower revenues compared to the next two years. However, it is essential to examine the factors that contribute to this fluctuation, such as changes in toll tariffs, new project development, and macroeconomic conditions that affect traffic volume. The increasing transportation infrastructure in Indonesia presents opportunities for PT. Jasa Marga to experience an increase in income in the following years. This can be seen from the income statement showing income growth from year to year. This good performance also needs to be supported by managing efficient operating expenses, so that net profit is maintained.

Linkages with Decision Making

This financial statement is not only beneficial for company management in planning short and long-term strategies but also important for investors who consider investment at PT. Jasa Marga. With the right analysis of financial statements, stakeholders can make better decisions related to investment and resource use. By analyzing financial statements, stakeholders can gain insights into a company's financial health, identify areas for improvement, and make informed decisions about investment and resource allocation.

Conclusion

Overall, PT. Jasa Marga (Persero) Tbk Belmera Branch for the 2015-2017 period demonstrates the importance of transparency and accuracy in financial reporting. With a clear and informative report, companies can establish better trust with stakeholders and support sustainable growth in the future. By understanding and analyzing these financial statements, it is hoped that readers can capture the essence of the performance of PT. Jasa Marga and its growth potential in the coming years, as well as their impact on the development of infrastructure in Indonesia.

Recommendations

Based on the analysis of PT. Jasa Marga's financial statements for the 2015-2017 period, the following recommendations can be made:

Improve financial reporting transparency: PT. Jasa Marga should continue to improve the transparency of its financial reporting, providing stakeholders with clear and concise information about the company's financial condition and performance.
Enhance financial analysis and planning: The company should enhance its financial analysis and planning capabilities, using financial statements to inform decision making and drive business growth.
Invest in infrastructure development: PT. Jasa Marga should continue to invest in infrastructure development, taking advantage of opportunities presented by the increasing transportation infrastructure in Indonesia.

By implementing these recommendations, PT. Jasa Marga can establish itself as a leader in the toll road infrastructure industry, providing stakeholders with confidence in the company's financial health and growth potential.
Frequently Asked Questions (FAQs) about PT. Jasa Marga (Persero) Tbk Belmera Branch Financial Statements 2015-2017

Q1: What are financial statements, and why are they important for PT. Jasa Marga?

A1: Financial statements are crucial documents that provide a comprehensive overview of a company's financial condition and performance over a specific period. For PT. Jasa Marga (Persero) Tbk Belmera Branch, financial reports for the 2015 to 2017 period are essential tools for stakeholders, including investors, creditors, and other parties who require financial information.

Q2: What are the key elements of PT. Jasa Marga's financial statements?

A2: The financial statements compiled by PT. Jasa Marga include several key elements, which are:

Financial Position Statement: This section presents the company's assets, liabilities, and equity at the end of the period, providing a snapshot of the company's financial situation.
Income Statement: This section describes the income, expenses, and profit or loss obtained during a specific period, offering insights into the company's revenue and profitability.
Capital Change Report: This section demonstrates changes in shareholder equity during the report period, highlighting the company's ability to generate returns for its investors.
Note to the Financial Statements: This section contains explanations and details that support previous financial reports, providing additional context and clarity for stakeholders.

Q3: What can stakeholders learn from PT. Jasa Marga's financial statements?

A3: By analyzing PT. Jasa Marga's financial statements, stakeholders can gain insights into the company's financial health, identify areas for improvement, and make informed decisions about investment and resource allocation. The financial statements provide a comprehensive overview of the company's performance, including revenue growth, profitability, and cash flow.

Q4: How can PT. Jasa Marga improve its financial reporting transparency?

A4: PT. Jasa Marga can improve its financial reporting transparency by providing clear and concise information about the company's financial condition and performance. This can be achieved by:

Enhancing financial statement presentation: PT. Jasa Marga can improve the presentation of its financial statements, making it easier for stakeholders to understand the company's financial situation.
Providing additional context: The company can provide additional context and explanations to support its financial reports, helping stakeholders to better understand the company's performance.
Improving financial analysis and planning: PT. Jasa Marga can enhance its financial analysis and planning capabilities, using financial statements to inform decision making and drive business growth.

Q5: What are the implications of PT. Jasa Marga's financial statements for investors and creditors?

A5: PT. Jasa Marga's financial statements provide valuable information for investors and creditors, helping them to make informed decisions about investment and resource allocation. The financial statements offer insights into the company's financial health, revenue growth, profitability, and cash flow, enabling stakeholders to assess the company's creditworthiness and investment potential.

Q6: How can PT. Jasa Marga use its financial statements to drive business growth?

A6: PT. Jasa Marga can use its financial statements to drive business growth by:

Enhancing financial analysis and planning: The company can enhance its financial analysis and planning capabilities, using financial statements to inform decision making and drive business growth.
Improving financial reporting transparency: PT. Jasa Marga can improve its financial reporting transparency, providing clear and concise information about the company's financial condition and performance.
Investing in infrastructure development: The company can invest in infrastructure development, taking advantage of opportunities presented by the increasing transportation infrastructure in Indonesia.

By implementing these strategies, PT. Jasa Marga can establish itself as a leader in the toll road infrastructure industry, providing stakeholders with confidence in the company's financial health and growth potential.