Financial Performance Analysis at PT. Hasjrat Multifinance Manado

This study aims to determine the results of the analysis of the Non-Performing Financing (NPF), Return on Assets (ROA), and Return on Equity (ROE) financial ratios on the financial performance of PT Hasjrat Multifinance Manado during the period 2018 to 2022. The research method used is a descriptive qualitative method with a case study approach, based on secondary data from the company's financial reports. The results of the analysis show that there is a close relationship between high NPF ratios and a decline in ROA and ROE. When NPF increases, company profits tend to decline, thereby affecting the effectiveness of asset utilization and returns on equity. Conversely, when NPF declines, the company's financial performance shows a recovery trend. This study shows that problem financing management plays an important role in maintaining the profitability and efficiency of financing companies.