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p-Index From 2021 - 2026
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All Journal Journal of Business Economics and Management
Nita Mutia Nursaadah
Manajemen, Fakultas Ekonomi Dan Bisnis, Universitas Pamulang
Economics, Econometrics & Finance

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Analisis Rasio Keuangan sebagai Dasar Evaluasi Strategi Keuangan PT Mayora Indah Tbk Periode 2021–2025 Nita Mutia Nursaadah; Ria Aulia
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 2 (2026): Oktober-Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jbem.v3i2.1939

Abstract

This study aims to describe the financial condition of PT Mayora Indah Tbk during 2021–2025 through financial ratio analysis. The research applies a descriptive quantitative approach using secondary data obtained from the company’s published financial statements. The analysis focuses on Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Assets (ROA). The results reveal that the company’s liquidity position, measured by CR, fluctuated throughout the observation period. CR recorded its highest level in 2023 at 367.26%, decreased in 2024, and increased again to 337.76% in 2025. Meanwhile, DER reached its lowest level in 2023 at 56.20%. In the same year, ROA achieved its highest figure of 13.59%, followed by declines in 2024 and 2025. The year 2023 represented the strongest overall period because CR and ROA reached their highest values while DER was at its lowest. These findings indicate that financial ratios can provide useful supporting information for evaluating financial strategy, particularly in managing liquidity, funding structure, and asset utilization.
Co-Authors Ria Aulia