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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Riset Akuntansi dan Bisnis Jurnal Manajemen dan Bisnis Jurnal Manajemen dan Bisnis Jurnal Mantik Enrichment : Journal of Management EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Dinamika Ekonomi Syariah Visi Sosial Humaniora Jurnal Visi Pengabdian Kepada Masyarakat Nobel Management Review Jurnal Manajemen dan Bisnis Dharmas Education Journal (DE_Journal) JURNAL LENTERA AKUNTANSI Jurnal Minfo Polgan (JMP) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Ekonomika Dan Bisnis JURNAL CURERE Jurnal Ekonomi dan Manajemen (JEKMA) Journal of Law, Poliitic and Humanities YASIN: Jurnal Pendidikan dan Sosial Budaya Jurnal Bisnis Kompetitif Golden Ratio of Data in Summary AHKAM : Jurnal Hukum Islam dan Humaniora International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Innovative: Journal Of Social Science Research Jurnal Akuntansi Nommensen Jurnal Komunikasi dan Ilmu Sosial Dinasti Accounting Review Jurnal Ekonomi, Manajemen, Akuntansi
Amran Manurung
Universitas HKBP Nommensen
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Analisis Kinerja Keuangan dari Aspek Likuiditas dan Profitabilitas pada PT Indofood Sukses Makmur Tbk Indonesia Tahun 2021–2023 Tomi Irianto; Amran Manurung
AHKAM Vol 5 No 2 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i2.9372

Abstract

The importance of financial performance analysis has increased along with increasingly competitive business competition, particularly in companies in the food and beverage sector. In this context, financial performance is the main indicator for assessing a company’s ability to manage resources and maintain business sustainability. This study aims to analyze the financial performance of PT Indofood Sukses Makmur Tbk based on liquidity ratios and profitability ratios in the 2021–2023 period. This study employed a descriptive method with a quantitative approach. The data used were secondary data from the company’s annual financial statements obtained through the official website of Bursa Efek Indonesia. Data analysis was conducted using financial ratios, including the Current Ratio and Quick Ratio as indicators of liquidity, as well as Return on Assets (ROA) and Return on Equity (ROE) as indicators of profitability. The results showed that the financial performance of PT Indofood Sukses Makmur Tbk from the liquidity aspect was still below industry standards, so the company’s ability to meet short-term obligations was considered not yet optimal. From the profitability aspect, ROA showed a relatively low value compared with industry standards, whereas ROE showed fairly good performance because the company was able to generate profit from its existing capital. Thus, it can be concluded that the company’s financial performance still needs to be improved, especially in asset management so that its ability to generate profit becomes more optimal. These findings provide a practical contribution to the evaluation of the financial performance of companies in the food and beverage sector and serve as a basis for consideration in managerial decision-making related to liquidity and profitability.
Penilaian Kinerja Keuangan Perusahaan melalui Analisis Likuiditas dan Profitabilitas pada PT Indofood Sukses Makmur Tbk Tahun 2021–2023 Tomi Irianto; Amran Manurung
YASIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v6i2.9469

Abstract

The importance of financial performance analysis has become increasingly prominent in the face of competitive business rivalry, especially in food and beverage sector companies, because financial performance is the main indicator in assessing a company’s ability to manage resources and maintain business sustainability. This study aims to analyze the financial performance of PT Indofood Sukses Makmur Tbk based on liquidity ratios and profitability ratios during the 2021–2023 period. This study used a descriptive method with a quantitative approach. The data used were secondary data from the company’s annual financial statements obtained through the official website of the Indonesia Stock Exchange (IDX). The analysis was conducted using financial ratios, including the Current Ratio and Quick Ratio as liquidity indicators, as well as Return on Assets (ROA) and Return on Equity (ROE) as profitability indicators. The results showed that the financial performance of PT Indofood Sukses Makmur Tbk from the liquidity aspect was still below industry standards, so the company’s ability to meet short-term obligations was not yet optimal. From the profitability aspect, ROA showed a value that was still relatively low compared with industry standards, while ROE showed fairly good performance because the company was able to generate profit from its equity. This study concludes that, in general, the company’s financial performance still needs to be improved, especially in asset management to increase its ability to generate profit.
Pengaruh Hutang Terhadap Profitabilitas Perusahaan Sektor Consumer Cyclicals yang Terdaftar di BEI Tahun 2020-2022 Bunga Paska Dewita Oktaviyanti Manurung; Amran Manurung; Magdalena.J Siringoringo
Jurnal Minfo Polgan Vol. 14 No. 1 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i1.14669

Abstract

The ability of a company to generate profits is called profitability. This profit can be used to repay debt and loan interest. Debt itself is divided into two types, namely short-term and long-term debt. Financial ratio analysis analyzes financial statements by comparing one account with another account in the financial statements, the comparison can be between accounts in the balance sheet and profit and loss financial statements. This study aims to determine the effect of short-term debt and long-term debt on profitability. The population in this study were companies in the Consumer Cyclicals sector listed on the IDX for the 2020-2022 period. A total of 139 companies while the sample was determined using purposive sampling method and met the criteria as many as 26 companies. This study uses secondary data obtained through the company's financial statements. The data analysis technique uses the classic assumption test (data normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple linear regression and hypothesis testing. The results of this study can be concluded that short-term debt has a positive effect on profitability and long-term debt has no effect on profitability in Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange in 2020-2022.
Co-Authors Adanan Silaban Adler Haymans Manurung Adler Haymans Manurung Alberto Butarbutar, Michael Andalkris Laia Andriyana Purba, Nova Sri Bonifasius H. Tambunan Br. Sihaloho, Natasya Novelyn Budi Paryanti, Atik Bunga Paska Dewita Oktaviyanti Manurung Butar, Winda Anastasya Butar C D Sidabutar, Rimbun E. Manatap Berliana Lumban Gaol ERLINA Fau, Sinarihati Gaol, Manatap Berliana Lumban Gerry Manurung Gerson Manurung Ginting, Dwitri Hariaty Herti Diana Hutapea Hutahaean, Marlia Olivia Hutapea, Herti Diana Irwani Amabel Odelia Aritonang Jadongan Sijabat Jerry Marmen Simanjuntak Judika Siringoringo, Magdalena Kristiani Sihotang Lukman Hakim Sangapan Lukman Hakim Sangapan Lumban Gaol, Vebry Lumbangaol , Manatap Berliana Lumbangaol, Manatap Berliana Magdalena.J Siringoringo Mangasa Sinurat Manik, Vitaloka Manurung, Catarina Manurung, Gerson Mariawina Tampubolon Nababan, Pungu Nancy Nopeline Nurhayati Tambunan Paryanti, Atik Budi Purba, Miranda Grace Yohana Purba, Vivi Sanika Putri Melati Sitinjak Rejeki Sihombing, Poppi Sry Samosir, Hendrik Sangapan, Lukman Hakim Sangapan, Lukman Hakim Sangapan Saribu, Ardin Dolok Setia Sastra Waruwu, Ifan Siahaan, Audrey M Sihombing, Halomoan S. Sihotang, Cristina Silaban, Nurlela Simamora , Carmenita Natania Simanjuntak, Nathalina Br Simatupang, Ayu Lestari Simbolon, Meyken Ledia Sinaga, Elisabet Sihol Nauli Siringoringo, Magdalena J. Siringoringo, Magdalena.J. Sirojuzilam Hasyim Sitompul, Andreas Sebatian Sormin, Ropinna Nadia Suwardi Lubis Toman Sony Tambunan Tomi Irianto