Analisis Rasio Likuiditas Dan Rasio Solvabilitas Dalam Mengukur Kinerja Keuangan Pt Industri Jamu Dan Farmasi Sido Muncul Tbk

Raihani Maulidina Azhar; Regina Selviyanti; Fitri Faujiah; Irwan Putra Juang Hulu; Yolanda Fasya

doi:10.61132/jiesa.v1i4.257

Authors

Raihani Maulidina Azhar Universitas Bina Sarana Informatika
Regina Selviyanti Universitas Bina Sarana Informatika
Fitri Faujiah Universitas Bina Sarana Informatika
Irwan Putra Juang Hulu Universitas Bina Sarana Informatika
Yolanda Fasya Universitas Bina Sarana Informatika

DOI:

https://doi.org/10.61132/jiesa.v1i4.257

Keywords:

Liquidity Ratio Analysis, Solvency Ratio, Financial Performance

Abstract

Financial performance evaluation of companies is an essential aspect for assessing and measuring overall financial position. The analysis of corporate financial performance can be conducted using financial ratios, including liquidity ratios and solvency ratios. Liquidity and solvency ratios are utilized to assess the extent to which a company can meet its financial obligations. The data used in this study is qualitative, consisting of primary data from the financial statements of PT. Sido Muncul, Tbk for the period 2023-2024, obtained from the company's official website using documentation techniques. The analysis results using Debt To Total Asset Ratio indicate that the ratio values during the period 2020-2024 consistently remained below the measurement standard threshold, i.e., less than 35%. Similarly, the analysis using Debt To Equity Ratio also shows that the ratio values during the period 2020-2024 consistently remained below the measurement standard threshold, i.e., less than 90%. Ratios below the standard indicate that the company's financial performance in meeting its obligations can be considered satisfactory, as lower ratio values signify greater assets and equity used as collateral for the company's debts.

Downloads

Download data is not yet available.

References

Antiksari, T. W. (2021). Analisis kinerja keuangan PT. Industri Jamu dan Farmasi Sido Muncul Tbk. Etihad: Journal of Islamic Banking and Finance, 1(1), 37–50. https://doi.org/10.21154/etihad.v1i1.2856

Ass, S. B. (2020). ANALISIS RASIO PROFITABILITAS DAN SOLVABILITAS PADA PT. MAYORA INDAH Tbk. BRAND Jurnal Ilmiah Manajemen Pemasaran, 2(2), 195–206. Retrieved from https://ejournals.umma.ac.id/index.php/brand

Chairunisa, S. S., Karyatun, S., & Digdowiseiso, K. (2023). The effect of total assets turnover, debt to assets ratio, cash ratio and current ratio on financial performance of companies the hotel, restaurant and tourism subsector in BEI for the period 2016-2020. Syntax Admira-On, 4(3), 548–558.

Cici Endah Karolina. (2023). Pengaruh current ratio dan debt to equity ratio terhadap return on asset pada PT Mayota Indah TBK periode 2009-2020. ARBITRASE: Journal of Economics and Accounting, 4(1), 70–75.

Drastiana, T., & Himmati, R. (2021). Keuangan pada Pemerintah Provinsi Jawa Timur Dan, 1(November), 51–65.

Ekonomi, J., & Penelitian, L. (2018). Jurnal ECODEMICA Sekretariat Redaksi, II(1), 1–3.

FELICYA, C., & SUTRISNO, P. (2020). Pengaruh karakteristik perusahaan, struktur kepemilikan dan kualitas audit terhadap manajemen laba. Jurnal Bisnis Dan Akuntansi, 22(1), 129–138. https://doi.org/10.34208/jba.v22i1.678

Jaya, A., Kuswandi, S., Prastyandari, C. W., Baidlowi, I., Mardiana, Ardana, Y., … Muchsidin, M. (2018). Manajemen keuangan. Modul Kuliah (Vol. 7).

Meidiyustiani, R., & Niazi, H. A. (2021). Analisis pengaruh current ratio, quick ratio, return on assets dan return on equity terhadap harga saham. Jurnal Ekonomika Dan Manajemen, 10(2), 82. https://doi.org/10.36080/jem.v10i2.1773

Najib, M. T. A., Sari, A. J. T., Arwidianingrum, A., & ... (2023). Analisis rasio keuangan PT Industri Jamu dan Farmasi Sido Muncul Tbk tahun 2021-2022. Jurnal Ilmiah Sistem …, 3(2), 79–86. Retrieved from https://jim.teknokrat.ac.id/index.php/jimasia/article/view/2980%0Ahttps://jim.teknokrat.ac.id/index.php/jimasia/article/download/2980/963

Niati, A., Suhardjo, Y., Wijayanti, R., & Hanifah, R. U. (2019). Pelatihan pengelolaan manajemen keuangan dan pelaporan keuangan akuntansi pesantren bagi pengelola yayasan pondok pesantren X di Kota Semarang. Jurnal Surya Masyarakat, 2(1), 76. https://doi.org/10.26714/jsm.2.1.2019.76-79

Nugraha, N. M., Fitria, B. T., Puspitasari, D. M., & Damayanti, E. (2020). Does earning per share affected by debt to asset ratio and debt to equity ratio ? PalArch’s Journal of Archaeology of Egypt/Egyptology, 17(10), 1199–1209.

Pratama, H., & Susanti, M. (2019). Pengaruh profitabilitas, likuiditas, struktur aktiva, pertumbuhan aktiva, ukuran perusahaan terhadap struktur modal pada perusahaan manufaktur yang terdaftar di BEI periode 2015-2017. Multiparadigma Akuntansi , 1(4), 1076–1084.

Sari, D. P., Suryani, W., & Sabrina, H. (2021). Pengaruh debt to asset ratio dan debt to equity ratio terhadap kinerja keuangan pada perusahaan otomotif yang terdaftar di BEI periode 2015-2018. Jurnal Ilmiah Manajemen Dan Bisnis (JIMBI), 2(1), 72–80. https://doi.org/10.31289/jimbi.v2i1.484

Suhendro, D. (2018). Analisis penilaian kinerja keuangan perusahaan menggunakan rasio keuangan pada PT Unilever Indonesia Tbk yang terdaftar di Bursa Efek Indonesia (BEI). AT-TAWASSUTH: Jurnal Ekonomi Islam, 3(1), 23. https://doi.org/10.30821/ajei.v3i1.1710

Tana, H. F. P., & Nugraheni, B. D. (2021). Pengaruh tipe industri, tingkat utang dan profitabilitas terhadap pengungkapan emisi karbon. Jurnal Ilmiah Mahasiswa Akuntansi, 10(2), 104–112. https://doi.org/10.33508/jima.v10i2.3567

Taurisa, C. M., & Ratnawati, I. (2012). Analisis pengaruh budaya organisasi dan kepuasan kerja terhadap komitmen organisasional dalam meningkatkan kinerja karyawan. Jurnal Bisnis Dan Ekonomi (JBE), 19(2), 170–187.