Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Saipul Anuar
Fakultas Ekonomi, Universitas Tamansiswa Palembang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Rasio Likuiditas Terhadap Kinerja Keuangan Pada PT. Semen Baturaja,Tbk Triana Agustini; Widarti Widarti; Zulfadhli Zulfadhli; Saipul Anuar
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.3086

Abstract

The purpose of this study was to determine the financial performance of PT. Semen Baturaja (Persero) Tbk based on liquidity ratio analysis. By using financial statements as the basis for assessing financial performance. The analytical method used is a liquidity ratio that uses several assessments, namely the current ratio, the quick ratio, and the cash ratio. The results showed that the liquidity ratio in the calculation of the current ratio, quick ratio, and cash ratio at PT. Semen Baturaja (Persero) Tbk experienced fluctuations or ups and downs. The Current Ratio decreased in 2017 and increased again in 2018 and 2019, the Quick Ratio decreased from 2016 to 2020, and the Cash Ratio increased in 2017-2018 and decreased in 2019-2020. The average liquidity ratio is below the established industry standard, which means that the company's ability to meet its obligations is still not good. This is because the company has not been able to constantly increase current assets and has not been able to increase the value of current liabilities.
Co-Authors Widarti Widarti Zulfadhli Zulfadhli