Analisis Trend Kinerja Keuangan PT Telkom Indonesia (Persero) Tbk Tahun 2023 – 2025 Berdasarkan Laporan Posisi Keuangan, Laba Rugi, dan Arus Kas

Abstract

Financial reports are the primary means of presenting information on a company's condition and performance. Analysis of financial statements is necessary to determine the company's development over time and to assess the effectiveness of its resource management. One of the methods that can be utilized is trend analysis, which aims to identify patterns of change and the development of financial performance over a specific period. This study aims to determine the financial performance development of PT Telkom Indonesia (Persero) Tbk during the 2023–2025 period based on the statement of financial position, income statement, and cash flow statement. This study employs a quantitative descriptive approach utilizing secondary data obtained from the annual financial reports of PT Telkom Indonesia (Persero) Tbk. Data collection was conducted through documentation and literature studies sourced from financial reports, reference books, scientific journals, and other supporting literature. The analytical method used is trend analysis, comparing the value changes of each financial account from year to year to observe the direction of the company's performance growth or decline. Through this trend analysis, the development of the company's assets, liabilities, equity, revenue, net income, and cash flows can be evaluated more systematically. The research results are expected to provide an overview of the financial condition of PT Telkom Indonesia (Persero) Tbk during the research period and serve as a consideration for management, investors, and relevant stakeholders in the economic decision-making process.