Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi, Keuangan dan Perpajakan
Yostaria Elfrina Pandiangan
Politeknik Negeri Medan
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analysis of Liquidity Ratios and Solvency Ratios at PT Garuda Indonesia (Persero) for the 2019-2024 Period: Analisis Rasio Likuiditas dan Rasio Solvabilitas pada PT Garuda Indonesia (Persero) Periode 2019-2024 Dameria Naibaho; Yostaria Elfrina Pandiangan; Bernadetta Anita Jerry Simbolon; Friska Sipayung
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 9 No. 1 (2026): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v9i1.3252

Abstract

This study aims to analyze the liquidity and solvency ratios of PT Garuda Indonesia (Persero) Tbk for the 2019–2024 period and identify internal and external factors influencing the company's inability to meet short-term and long-term obligations. The liquidity ratios studied include the current ratio, quick ratio, and cash ratio, while the solvency ratios include the debt-to-asset ratio, debt-to-equity ratio, and long-term debt-to-equity ratio. The analysis results show a significant decrease in liquidity and increase in debt in 2020–2021 due to an unbalanced funding structure, operational losses, ineffective management, increased interest expenses, and the impact of the COVID-19 pandemic, which reduced revenue. Abstrak Penelitian ini bertujuan menganalisis rasio likuiditas dan solvabilitas PT Garuda Indonesia (Persero) Tbk periode 2019–2024 serta mengidentifikasi faktor internal dan eksternal yang memengaruhi ketidakmampuan perusahaan memenuhi kewajiban jangka pendek maupun panjang. Rasio likuiditas yang diteliti mencakup current ratio, quick ratio, dan cash ratio, sedangkan rasio solvabilitas meliputi debt to asset ratio, debt to equity ratio, dan long term debt to equity ratio. Hasil analisis menunjukkan penurunan likuiditas dan peningkatan utang signifikan pada 2020–2021 akibat struktur pendanaan tidak seimbang, kerugian operasional, manajemen kurang efektif, beban bunga meningkat, serta dampak pandemi COVID-19 yang menurunkan pendapatan.  
Co-Authors Bernadetta Anita Jerry S Dameria Naibaho Friska Sipayung