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All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Aktiva : Jurnal Akuntansi dan Investasi Jurnal Akuntansi Barelang STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
L. Tobing, Vargo Christian
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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ANALISIS RASIO LIKUIDITAS UNTUK MENILAI KINERJA KEUANGAN PT. JASA RAHARJA L. Tobing, Vargo Christian; Simatupang, Eva Malina
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10672

Abstract

This study aims to analyze the development of the liquidity ratio of PT Jasa as a measuring tool in assessing the company's financial performance. The liquidity ratios analyzed include Current Ratio, Cash Ratio, and Cash Turn Over. This research uses a quantitative approach, using secondary data with a documentation study approach in the form of a financial position report and income statement of PT Jasa Raharja. The results of the analysis show that the company's Current Ratio and Cash Turn Over are consistently above industry standards, which reflects the company's ability to meet short-term obligations and effectiveness in managing operational cash. However, the company's Cash Ratio is still below industry standards, which indicates limited cash to immediately pay off current debt. Thus, the overall liquidity performance of PT Jasa Raharja is in a fairly good condition, but the company needs to improve cash management to strengthen short-term financial resilience.
Co-Authors Andika, Bagus Azmiana , Risca Azmiana, Risca BR Sitinjak, Tio Resta Cahayani, Kartika DEWI SARTIKA Efriyenti, Dian Efriyenty, Dian Frangky Silitonga Haposan Banjarnahor Jamilah, Imraatun Kharisma, Putri Marbun, Ervina Noviyanti, Lidya Oktivia Purba, Herli Mersi Rumahombar, Rani Adelina Siahaan, Sanyta Simatupang, Eva Malina Situmorang, Siony Veronika Supratman Supratman, Supratman Wangdra, Ronald Wendy Utomo, Laurensius Steven Wibowo, Agung Edy