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All Journal Jurnal Aplikasi Perpajakan Investasi : Inovasi Jurnal Ekonomi Dan Akuntansi
Movizar, Rully
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Economics, Econometrics & Finance Education Library & Information Science

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Analisis Likuiditas PT Kalbe Farma Tbk Berdasarkan Laporan Keuangan Movizar, Rully; Marella, Eka Ayu
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): Artikel Penelitian
Publisher : Soratekno Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v3i3.149

Abstract

This study aims to determine the liquidity level of PT Kalbe Farma Tbk for the 2022–2024 period using cash flow ratio analysis, namely the Operating Cash Flow to Current Liabilities (OCL) Ratio, Cash Flow to Interest Ratio (CFL), Cash Flow to Total Debt Ratio (TLC), and Cash Flow to Net Income Ratio (NTR). The data used is secondary quantitative data obtained from the company's financial statements. The results show that the OSL ratio increased from 0.29 to 1.14, indicating an improvement in the company's ability to meet short-term obligations. The TLC ratio has been in excellent condition for three consecutive years. The TH ratio shows a positive trend and is approaching the ideal limit, while the ILC ratio increased from 0.37 to 1.47, reflecting improving earnings quality. Overall, PT Kalbe Farma Tbk's liquidity has improved significantly during the study period.
Penilaian Kinerja Keuangan PT Telkom Indonesia (Persero) Tbk melalui Rasio Profitabilitas Movizar, Rully; Amanda Putria
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.489

Abstract

This study aims to determine the financial performance of PT Telkom Indonesia (Persero) Tbk for the period 2023-2024 based on profitability ratios. This study uses a descriptive quantitative approach with secondary data obtained from IDX financial reports and the company's official website. The profitability ratios used in this study are Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results of this study show that financial performance based on GPM, NPM, ROA, and ROE ratios experienced a downward trend in 2023 and 2024. Furthermore, PT Telkom Indonesia (Persero) Tbk remains in a healthy condition (AA) when assessed from the profitability aspect using a weighted score model, although from an individual aspect, most ratios remain in the very healthy category (AAA).
Co-Authors Amanda Putria Marella, Eka Ayu