Vivario Jethro Althoof
Politeknik Negeri Jakarta

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Pengukuran Kinerja Keuangan dengan Menggunakan Metode Rasio Likuiditas Pada PT JAPI (2021 – 2023) Vivario Jethro Althoof; Ratri Kurniasari; Titik Purwinarti
Seminar Nasional Riset Terapan Vol. 13 No. 01 (2024): SNRT XIII TAHUN 2024
Publisher : Administrasi Niaga Politeknik Negeri Jakarta

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Abstract

Real estate and property companies have complex operational activities, these complex operational activities must be supported by a healthy level of company liquidity. Therefore, real estate and property companies need to measure financial performance using the liquidity ratio method to ensure that the company's operational activities can run well and ensure the company's current assets are in a good position. PT JAPI is one of the companies engaged in real estate and property, and at this time PT JAPI is experiencing difficulties in financing its operational activities due to the large number of delays in payment of lot installments by PT JAPI's customers which results in extreme fluctuations in company revenue. Therefore, PT JAPI must know its liquidity level so that the financing of the company's operational activities can be managed properly and can run smoothly. This study aims to measure the financial performance of PT JAPI in 2021 - 2023 using the liquidity ratio method, the liquidity ratio methods used are current ratio and cash ratio. The research method used in this research is descriptive research with a quantitative approach. The results of this study indicate that PT JAPI's current ratio tends to decrease from year to year, based on the results of the current ratio measurement, it can be said that PT JAPI's financial performance tends to be poor because it is still quite far below the industry average current ratio. Then for the results of PT JAPI's cash ratio tends to be low when compared to the average cash ratio industry, PT JAPI's financial performance based on the cash ratio can be said to be unfavorable.