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All Journal Jurnal Minds: Manajemen Ide dan Inspirasi BAREKENG: Jurnal Ilmu Matematika dan Terapan JEMMA | Journal of Economic, Management and Accounting Jurnal Akuntansi Movere Journal ProBisnis : Jurnal Manajemen Journal of Management Sains (JMS) Jurnal Riset Manajemen dan Akuntansi (JURIMA) Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya Journal of Artificial Intelligence and Digital Business Benefit : Journal of Bussiness, Economics, and Finance Paradoks : Jurnal Ilmu Ekonomi Economos : Jurnal Ekonomi dan Bisnis Jurnal Manajemen dan Ekonomi Terapan IJMA Jurnal Social Society International Journal of Education Management and Religion JIMEK Jurnal Manajemen, Bisnis dan Kewirausahaan INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Muhammad Haekal Yunus
Universitas Andi Djemma
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

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Analisis Rasio Aktivitas untuk Menilai Kinerja Keuangan pada PT. Vale Indonesia Tbk Periode 2022-2024 Sore, Yurlin; Audri, Ananda; Melani, Gita; Munawir, Munawir; Yunus, Muhammad Haekal
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 3 (2025): November: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i3.8181

Abstract

This study aimed to examine the financial performance of PT Vale Indonesia Tbk during the 2022–2024 period using an activity ratio analysis approach. The research method used was quantitative, with data sourced from the annual financial reports officially published on the Indonesia Stock Exchange. The analysis process utilized four main indicators: Receivable Turnover (RTO), Working Capital Turnover (WCTO), Fixed Assets Turnover (FATO), and Total Assets Turnover (TATO). These four ratios were chosen because they provide an overview of the company's effectiveness in utilizing assets and working capital to support sales activities. The results of the study indicate that PT Vale Indonesia Tbk's financial performance remains relatively poor, as all activity ratios tend to be below applicable industry standards. Although there was a slight increase in the RTO ratio, overall, this increase was not significant enough to indicate performance improvement. Management of receivables, working capital, fixed assets, and total assets remains suboptimal, resulting in a very limited contribution to sales growth. These findings confirm that low activity ratios can be used as an indicator of a company's weak effectiveness in utilizing its resources. Therefore, more targeted managerial improvement steps are needed, such as strengthening receivables management policies, increasing the efficiency of asset use, and implementing working capital optimization strategies so that the company's financial performance can improve in the future.
Co-Authors Abdullah Abdullah Adnyani, Ni Kadek Dwi adwiah, Radiatul Alvira, Alvira Anggasari, I Gusti Ayu Wulan Anggreani, Andi Dewi Arnal, Arnal Audri, Ananda Baharuddin Semmaila Bakhtiar Bakhtiar Bakhtiar Bakhtiar Basir, Basir Baso, Urfatima Azzahra Budiarti Putri Uleng Clara, Cyndi Devia Septyani Devia Septyani Dharmayanti, Shasy Eliyana, Eliyana Erwina Erwina, Erwina Eva Hamza, Nabila Indah, Cahaya Indratno, Sapto Wahyu Indriani, Angelika Julyarman, Nasrun Jummawati , Jummawati Khaerana Khaerana Lisa Yanti, Lisa Lorwens, Fhirna Angelich Christy Lubis, Nazwa Magfirah Magfirah Magnus A.M Mahfudnurnajamuddin, Mahfudnurnajamuddin Malak, Irmiati Mamisa, Yuli Yana Marshal Mega Fatimah Rosana Melani, Gita Meliani, Meliani Muh. Ardiansyah Muh. Syukri Muhammad Isnaini Faizal Muhammad Tafsir Munawir Munawir Munawir Munawir Mustika Mustika Nadia Nadia Ni Komang Septia Noriska Ni Komang Septia Noriska Nia Bonggakarua Ningsi, Arsy Widya Nurhikma, Nurhikma Nurjannah Nurjannah Nurjannah Nurjannah Nurmin Nurwijayanti P, Futri Regina Padandi, Yulpa Pongtiku, Dely Pradina, Wulan Anugriani Pratama, Rahmat Putra Pratiwi, Ananda Aisyah putri, amanda Rafiqah Asaff Rafiqah Asaff Ratna Dewi Renaldi Renaldi Reni, Nelviana Rindiantika Rindiantika Rindiantika Rosyalinda, Rosyalinda Rut, Rut Sahabuddin, Dewi Hardiyanti Samma, Fransiska Asriani Sarti Enne Sore, Yurlin Sri Hartati Sri Hartati Sulistianingsi, Riri Sura, Sridika Syahdi , Muh. Zadli Tesar, Tesar Anugrah Tonapa, Fhiona Imelia Yuyanti , Yuyanti Zainuddin, Ahmad Fuad