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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Asthadarma: Jurnal Pengabdian Kepada Masyarakat Vitalitas Medis : Jurnal Kesehatan Dan Kedokteran Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Jurnal Ilmu Sosial dan Humaniora An Najah (Jurnal Pendidikan Islam dan Sosial Keagamaan)
Sukma Ayu
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Journal : Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital

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Studi Kinerja Keuangan PT ABC Berdasarkan Rasio Solvabilitas dan Profitabilitas Tahun 2020–2024 Sukma Ayu; Divianto Divianto; Septini Kumalaputri
Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Vol. 2 No. 3 (2025): Agustus : Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jimakebidi.v2i3.769

Abstract

This study aims to analyze the financial performance of PT ABC for the 2020–2024 period using a solvency and profitability ratio analysis approach. The background of this study is based on the importance of a company's financial health in maintaining competitiveness and business sustainability amidst increasingly competitive market dynamics. Financial performance analysis not only serves to assess the effectiveness of company resource management but also serves as a reference for investors, creditors, and other stakeholders in making economic decisions. The research method used is quantitative descriptive analysis utilizing secondary data in the form of the company's annual financial reports accessed through the official website of the Indonesia Stock Exchange (IDX). Data collection techniques were carried out through documentation studies, with financial reports for the 2020–2024 period selected using a purposive sampling method. The analysis focused on calculating and interpreting solvency and profitability ratios. The results show that in terms of solvency, the debt to asset ratio (DAR) and debt to equity ratio (DER) tend to be high, reflecting the company's dependence on debt-based financing. This situation can pose financial risks if not balanced with an appropriate debt management strategy, resulting in suboptimal solvency performance. Meanwhile, profitability analysis shows that gross profit margin (GPM), net profit margin (NPM), and return on assets (ROA) are at relatively low levels. This indicates that the company's efficiency in generating profits from sales and asset utilization is not optimal. However, the return on equity (ROE) ratio actually shows quite good performance. This condition indicates that the company is able to optimize shareholder equity to generate a reasonable profit.
Co-Authors Abdul Pandi Ahmad Syaifullah Andi Nurwati, Andi Deviansyah Divianto Divianto Diyan Mutyah Dya Sustrami Hasmiani Hidayatus S Lela Nurlela Luthfia Ika Maharani Ilham Najwa Rani Nur Afrilian Risma Nur Maulidiyah Sa’ada Ratna Hestiana Septini Kumalaputri Zainal Arifin Ahmad