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All Journal Jurnal SOLMA Journal of Social Responsibility Projects by Higher Education Forum JRAM (Jurnal Riset Akuntansi Multiparadigma) East Asian Journal of Multidisciplinary Research (EAJMR) EDUCTUM: Journal Research Innovative: Journal Of Social Science Research TOFEDU: The Future of Education Journal Jurnal Akuntansi, Keuangan dan Perpajakan Jurnal Pengabdian Mitra Masyarakat Jurnal Ekonomi dan Bisnis
Rangkuti, Lusi Elviani
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Journal : eductum journal research

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Liquidity Ratio and Solvency Ratio Analysis to Assess the Company's Financial Performance at PT. Wahana Pronactural Tbk for the Period 2019 – 2023 Ningsih, Suci Cahya Widya; Pane, Sri Gustina; Rangkuti, Lusi Elviani
EDUCTUM: Journal Research Vol. 4 No. 4 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i4.1161

Abstract

This study aims to analyze liquidity and solvency ratios as tools for assessing the financial performance of PT Wahana Pronatural Tbk during the 2019–2023 period. The method used is descriptive quantitative, utilizing secondary data from the financial statements of companies listed on the Indonesia Stock Exchange. The ratios analyzed include the current ratio, quick ratio, and cash ratio to measure liquidity, as well as the debt-to-asset ratio (DAR) and debt-to-equity ratio (DER) to assess solvency. The analysis results show that the average current ratio of 212% reflects good liquidity. However, the quick ratio of 147% and the cash ratio of 20% indicate suboptimal conditions because they are below industry standards, caused by a decrease in cash and receivables and an increase in current liabilities from year to year. Meanwhile, the solvency aspect shows a significant increase in the company's debt since 2021, with a DAR of 29% and a DER of 43%. Despite the increase in financial risk, the company is still considered capable of meeting its short-term and long-term obligations. These findings are expected to provide evaluation material for management in efforts to improve the company's efficiency and financial stability.
Liquidity and Profitability Analysis of the Financial Condition of PT. Campina Ice Cream Industry, Tbk Sabilah, Tri Sal; Julkarnain, Julkarnain; Rangkuti, Lusi Elviani
EDUCTUM: Journal Research Vol. 4 No. 5 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i5.1287

Abstract

This study aims to evaluate the financial condition of PT. Campina Ice Cream Industry, Tbk through an analysis of liquidity and profitability ratios during the 2019–2023 period. This study uses a descriptive method with secondary data in the form of company financial reports taken from the Indonesia Stock Exchange. The results show that the company's liquidity condition is very good, with an average Current Ratio of 3748%, Quick Ratio 1151%, and Cash Ratio 683%, all of which exceed industry standards. Meanwhile, the company's profitability shows quite good results, with an average Gross Profit Margin (GPM) of 56.39%, Return on Assets (ROA) of 8.60%, and Return on Equity (ROE) of 9.77%. Despite a decline in 2020 due to the COVID-19 pandemic, the company's financial performance recovered significantly in the following years. Overall, PT. Campina Ice Cream Industry, Tbk is in a healthy financial condition and is able to maintain operational stability amidst external challenges such as fluctuations in raw material prices and market competition.
Co-Authors Amalia, Cindy Apriandi, Azhar Br. Harahap, Julienda Chairunisah, Liza Febrian, Danu Bintang GP, Sherly Tania Harahap, Zufrizal Hasibuan, Anisah Zuhra Hasibuan, Dzakiyah Noor Hidayatullah, Wahyu Ilmiha, Jalilah Izzati, Nadhila Joni Barus, Muhammad Julkarnain, Julkarnain Kurnianingsih, Henny Triastuti Lesmana, Yovie Apryadi Lubis, Farida Khairani Mas’ut, Mas’ut Muhammad Joni Barus Naeruz, Mila Nainggolan, Fitri Rahmadani Ningsih, Heny Triastuti Kurnia Ningsih, Heny Triastuti Kurnia Ningsih, Suci Cahya Widya Pane, Sri Gustina Rahmadhani, Jenery Rahmi, Desfika Sabilah, Tri Sal Sasmita, Riva Nazwa Suboh, Amerruddin Shah Wibowo, M. Prasetyo Yusrita