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All Journal Mikroba: Jurnal Ilmu Tanaman, Sains dan Teknologi Pertanian
Riantin Hikmah Widi
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Agriculture, Biological Sciences & Forestry

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Analisis Kinerja Berdasarkan Rasio Likuiditas, Solvabilitas dan Rentabilitas pada Agroindutri Tahu Bulat Putra Mandiri di Dusun Buniasih, Desa Muktisari, Kecamatan Cipaku, Kabupaten Ciamis Yaya Sunarya; Agus Hendar; Apdan Pebriana; Dudung Dudung; Riantin Hikmah Widi
Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian Vol. 2 No. 1 (2025): April : Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian
Publisher : Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/mikroba.v2i1.181

Abstract

Agro-industry is a strategic sector that supports rural economic growth and food security. Agro-industry, as a strategic sector, often faces challenges in financial management, which have an impact on business stability and sustainability. This research analyzes the financial performance of the Tahu Bulat Putra Mandiri Agroindustry in Ciamis Regency based on liquidity, solvency and profitability ratios. Financial report data for the last three years (2022-2024) was analyzed using the case study method by calculating financial ratios, such as current ratio, quick ratio, debt to asset ratio, debt to equity ratio, return on assets (ROA), and return on equity (ROE). The results show fluctuations in financial performance, where the liquidity ratio is good enough to meet short-term obligations, but solvency reflects high financial risk due to dependence on debt, while profitability experiences a decrease in efficiency in generating profits. This research recommends improving capital structure, increasing operational efficiency, and business diversification to ensure the company's financial sustainability and stability.
Analisis DuPont untuk Mengukur Kinerja Keuangan pada Agroindustri Tahu Bulat Putra Mandiri di Dusun Buniasih Desa Muktisari Kecamatan Cipaku Kabupaten Ciamis Adenty Oktavianty; Wilva Ramadayanti; Andena Nur Hikmatunnisa; Aini Dewi Maryan; Riantin Hikmah Widi
Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian Vol. 2 No. 1 (2025): April : Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian
Publisher : Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/mikroba.v2i1.182

Abstract

Agroindustry plays a crucial role in the economy, particularly in supporting food security and creating business opportunities in rural areas. However, to remain competitive in an increasingly challenging market, a comprehensive evaluation of financial performance is essential. This study aims to analyze the financial performance of the Tahu Bulat Agroindustry in Buniasih Hamlet, Muktisari Village, Cipaku Subdistrict, Ciamis Regency, using the Du Pont System approach over the 2022–2024 period. The analysis focuses on five key indicators: Assets Turnover, Net Profit Margin, Return on Investment (ROI), Equity Multiplier, and Return on Equity (ROE). The results reveal an average Assets Turnover of 1.42 times, indicating effective asset utilization in generating sales. The average Net Profit Margin of 17.80% reflects the company’s ability to generate net profit from sales. The average ROI of 25.55% indicates efficient asset utilization. The Equity Multiplier has an average of 4.77 times, demonstrating the contribution of the capital structure to asset management. Meanwhile, the average ROE of 125.54% highlights high returns on equity, despite significant declines in the final year. The study concludes that the financial performance of the agroindustry is generally good, but declining indicators in the last year require strategies to improve efficiency and asset management. It is recommended that the company reevaluate its capital structure and enhance operational efficiency to ensure business sustainability.
Co-Authors Adenty Oktavianty Agus Hendar Aini Dewi Maryan Andena Nur Hikmatunnisa Apdan Pebriana Dudung Dudung Wilva Ramadayanti Yaya Sunarya