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All Journal Journal of Empowerment Community JES (Jurnal Ekonomi STIEP)
Khariidatul Bahiyyah
Politeknik LP3I Kampus Tasikmalaya
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis Rasio Likuiditas PT Garuda Indonesia (Persero) Tbk Pasca Restrukturisasi Utang Periode 2022–2025 Mira Aulia Safitri; Khariidatul Bahiyyah
Jurnal Ekonomi STIEP Vol. 11 No. 1 (2026): Jurnal Ekonomi STIEP (JES)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) IBE Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v11i1.698

Abstract

Penelitian ini bertujuan untuk mengkaji kondisi likuiditas PT Garuda Indonesia (Persero) Tbk setelah pelaksanaan restrukturisasi utang pada periode 2022–2025. Pendekatan yang digunakan adalah kuantitatif dengan metode deskriptif melalui analisis rasio likuiditas yang terdiri dari current ratio, quick ratio, dan cash ratio. Data penelitian berupa data sekunder yang bersumber dari laporan keuangan perusahaan yang dipublikasikan melalui Indonesia Stock Exchange (IDX). Temuan penelitian menunjukkan bahwa tingkat likuiditas perusahaan mengalami pergerakan yang fluktuatif dengan kecenderungan membaik pada beberapa periode, namun secara keseluruhan masih belum mencapai standar industri. Kondisi ini mengindikasikan bahwa kemampuan perusahaan dalam memenuhi kewajiban jangka pendek masih terbatas meskipun telah dilakukan restrukturisasi utang. Oleh karena itu, perusahaan perlu mengoptimalkan pengelolaan aset lancar serta meningkatkan ketersediaan kas agar stabilitas likuiditas dapat terjaga secara berkelanjutan. This study aims to examine the liquidity condition of PT Garuda Indonesia (Persero) Tbk following the implementation of debt restructuring during the 2022–2025 period. The research adopts a quantitative approach with a descriptive method through liquidity ratio analysis, consisting of the current ratio, quick ratio, and cash ratio. The data used in this study are secondary data derived from the company’s financial statements published on the Indonesia Stock Exchange (IDX). The findings indicate that the company’s liquidity level shows fluctuating movements with a tendency to improve in several periods; however, it has not yet reached the expected industry standard. This condition suggests that the company’s ability to fulfill its short-term obligations remains limited despite the restructuring efforts. Therefore, the company is expected to optimize the management of current assets and enhance cash availability in order to maintain a more stable and sustainable liquidity position.
Pelatihan Pembuatan Laporan Keuangan Sederhana Sebagai Upaya Peningkatan Pengetahuan Pengelolaan Keuangan pada Pelaku Usaha Mikro Khariidatul Bahiyyah; Lala Nurhidayat; Bella Prillia Hania
Journal of Empowerment Community Vol 8 No 2 (2026): Oktober 2026 (In Press)
Publisher : Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jec.v8i2.2627

Abstract

Pabrik Tahu Sukasari is one of the micro enterprises in Ciamis Regency that has not yet implemented a structured financial recording system. All transactions are still recorded manually, making it difficult for the business owner to determine production costs and the financial position of the business. This community service activity aims to assist the owner in understanding and preparing simple financial statements according to operational needs. The training was conducted online using a participatory method, which included explanations on the importance of bookkeeping, practical transaction recording, and evaluation through pre-test and post-test. The results show an increase in participants’ understanding, from an initial score of 40 to 90 after the training. This activity resulted in an increased understanding of financial management and awareness of the importance of financial record-keeping for the sustainability of micro enterprises.
Co-Authors Bella Prillia Hania Lala Nurhidayat Mira Aulia Safitri