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All Journal Jurnal Ilmiah Raflesia Akuntansi
Andre Amirullah
Universitas Adiwangsa Jambi
Economics, Econometrics & Finance

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Dampak Literasi Keuangan, Literasi digital dan Finansial Teknologi Terhadap Keberlanjutan Bisnis Pelaku UMKM Di Kabupaten Sumbawa Andre Amirullah; A.Rozi; Marwan Setiawan
Jurnal Ilmiah Raflesia Akuntansi Vol. 12 No. 2 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i2.1533

Abstract

This study aims to analyze the financial performance of the PTPN VI Employee Cooperative for the 2021 to 2024 period using liquidity, solvency, activity, and profitability ratios. The study employed a quantitative descriptive approach and secondary data obtained from the cooperative’s annual financial statements. Data were collected through documentation and analyzed using the current ratio, cash ratio, debt to asset ratio, debt to equity ratio, total asset turnover, return on assets, return on equity, and net profit margin. The findings show that the current ratio fluctuated between 154.45 percent and 194.93 percent, while the cash ratio declined from 20.11 percent in 2021 to 0.52 percent in 2024. The debt to asset ratio increased from 21.50 percent to 50.20 percent, and the debt to equity ratio increased from 32.44 percent to 100.78 percent. Total asset turnover declined from 0.73 times to 0.22 times. ROA, ROE, and NPM fluctuated during the study period. Overall, each ratio provides a different perspective on the cooperative’s financial condition. The findings are presented descriptively without classifying the cooperative as financially healthy or unhealthy. .
Co-Authors A. Rozi Marwan Setiawan