Analisis Pengaruh Likuiditas, Solvabilitas, Aktivitas dan Profitabilitas Terhadap Kinerja Laporan Keuangan di Sektor Riteail pada PT. Sumber Alfaria Trijaya TBK

Authors

  • Devina Aulia Ramadhani Universitas Bina Sarana Informatika, Jakarta-Indonesia
  • Nur inayah Universitas Bina Sarana Informatika, Jakarta-Indonesia
  • Dita Anggraini Universitas Bina Sarana Informatika, Jakarta-Indonesia
  • Nailah Arraswita Universitas Bina Sarana Informatika, Jakarta-Indonesia
  • Yuni Artika Sari Universitas Bina Sarana Informatika, Jakarta-Indonesia

DOI:

https://doi.org/10.22225/we.24.2.2025.166-176

Keywords:

Evaluate the financial performance of PT. Adhi Karya during the 2022–2023 period using the liquidity, solvency, activity, profitability ratios

Abstract

This is Many problems and difficulties impacted by PT. Acset Indonusa Tbk.'s performance in 2022 and 2023. With the use of liquidity, solvency, activity, and profitability criteria, this research aims to assess PT. Adhi Karya's financial performance from 2022 to 2023. A quantitative descriptive technique is used in this research methodology. This study's data is derived from the financial statement of PT. Acset Indonusa. With a cash management in 2022, this analysis predicts that PT. Acset Indonusa Tbk. would increase its liquidity and equity structure from 2022 to 2023. After experiencing setbacks in 2022, operational efficiency and aset pengelolaan improve in 2023. Profitability perseroan is also increasing, as seen by rising laba margins, ROI, and ROE, which also reduces rising kinerja keuangan and management.

References

Charismana, D. S., Retnawati, H., & Dhewantoro, H. N. S. (2022). Motivasi Belajar Dan Prestasi Belajar Pada Mata Pelajaran Ppkn Di Indonesia: Kajian Analisis Meta. Bhineka Tunggal Ika: Kajian Teori Dan Praktik Pendidikan PKn, 9(2), 99–113. https://doi.org/10.36706/jbti.v9i2.18333

Delfiani, S., & Febriyanti, H. F. (2024). Analisis Laporan Keuangan PT GoTo Gojek Tokopedia Tbk Periode 2021-2022 Dengan Rasio Likuiditas untuk Mengukur Kinerja Keuangan. Menara Ilmu, 18(1), 42–50. https://doi.org/10.31869/mi.v18i1.5242

Haifarani, M., Ainun, A., Septiani, T., Yaghfira, A., & Rianto, M. R. (2023). Pengaruh Rasio Likuiditas, Rasio Solvabilitas, dan Rasio Aktivitas Terhadap Kinerja Keuangan dengan Rasio Profitabilitas sebagai Variabel Moderating. Jurnal Ekonomi, Manajemen Dan Akuntansi, 1(2), 308–317. https://doi.org/10.572349/neraca.v1i2.163%0Ahttps://jurnal.kolibi.org/index.php/neraca/article/view/163

Hasnita, N. (2021). Analisis Rasio Keuangan dalam Mengukur Kinerja Pemerintah Kota Kendari. Jurnal Indonesia Sosial Sains, 2(8), 1320–1329. https://doi.org/10.36418/jiss.v2i8.395

Khadijah, D. S., Sari, Y. R., & Aini, Q. (2020). Analisis Kinerja Rantai Pasok Menggunakan Metode Balanced Scorecard Pada Pt. Sumber Alfaria Trijaya, Tbk (Alfamart). Sistemasi, 9(2), 235. https://doi.org/10.32520/stmsi.v9i2.711

Luntungan, V. I., Pelleng, F. A. O., & Mangindaan, J. V. (2021). Analisis Kinerja Keuangan dengan Menggunakan Rasio Aktivitas dan Rasio Profitabilitas pada PT. Sumber Alfaria Trijaya, Tbk. Productivity, 2(4), 282–287. www.alfamart.co.id.

Nomor, V., Juli, B., Mukaromah, F., & Futaqi, F. A. (2023). 47758-129261-2-Pb. 6, 73–83. https://doi.org/10.26858/jekpend.v6i2.47758

Purba, R., Nugroho, L., Santoso, A., Hasibuan, R., Munir, A., Suyati, S., Azmi, Z., & Supriadi, Y. (n.d.). KEUANGAN.

Putri, Y. M., Rahman, A., & Hidayati, K. (2021). Analisis Rasio Profitabilitas, Rasio Likuiditas, Dan Rasio Solvabilitas, Dalam Menilai Kinerja Keuangan Pada Pt. Bank Rakyat Indonesia (Persero), Tbk Yang Terdaftar Di Bursa Efek Indonesia. Equity: Jurnal Akuntansi, 2(1), 14–26. https://doi.org/10.46821/equity.v2i1.198

Downloads

Published

2025-09-01

Issue

Vol. 24 No. 2 (2025)

Section

Articles

License

Copyright (c) 2025 Devina Aulia Ramadhani, Nur inayah, Dita Anggraini, Nailah Arraswita, Yuni Artika Sari

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.