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All Journal OBOR: Oikonomia Borneo
Hengky Hiskiya
Universitas Widaygama Mahakam Samarinda
Economics, Econometrics & Finance

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Analisis Penilaian Tingkat Kesehatan pada PT Kimia Farma Tbk Tahun 2019-2023 Muhammad Astri Yulidar Abbas; Siti Rohmah; Hengky Hiskiya
OBOR: Oikonomia Borneo Vol. 7 No. 2 (2025): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v7i2.3430

Abstract

This study analyzes the health level of PT Kimia Farma Tbk for the period 2019-2023 based on the Decree of the Ministry of SOEs No. KEP-100/MBU/2002. The company experienced significant profit growth in 2019-2021 but suffered a loss of IDR 1.8 trillion in 2023 despite increasing sales. This study uses a quantitative descriptive method, eight financial aspect indicators are calculated and classified into three categories. The results show a significant decline in financial health with the highest score of 33.6 in 2021 decreasing to 18.55 in 2023, with a drastic decrease in ROI from 16.73% to 0.62%. Based on the analysis, the condition of PT Kimia Farma Tbk is categorized as "UNHEALTHY", indicating structural problems that require immediate improvement.
Co-Authors M. Astri Yulidar Abbas Siti Rohmah