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All Journal Ascendia: Journal of Economic and Business Advancement
Inka Niq Masuru
Institut Teknologi Kalimantan
Economics, Econometrics & Finance

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Analisis Manajemen Risiko Operasional Berdasarkan Rasio Likuiditas dan Aktivitas pada PT Mayora Indah Tbk Tahun 2024 Inka Niq Masuru; Natalie Mawar Desember; Rifdah Nirmala Sari; Zavicka Alamanda Rizvisal; Alvianus Kristian Sumual
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/86jgkw02

Abstract

This study analyzes the operational risk management of PT Mayora Indah Tbk in 2024, focusing on liquidity, operational efficiency, and capital structure. The data were sourced from the company’s annual financial statements and analyzed using short-term and long-term financial ratios as well as activity ratios. The results show that the current ratio decreased from 3.67 in 2023 to 2.65 in 2024, while the quick ratio dropped from 2.78 to 1.79, indicating high reliance on inventory and potential short-term liquidity issues. Cash flow ratios to current and total liabilities showed negative values, reflecting an imbalance between cash inflows and outflows. Nevertheless, activity ratios improved, with receivables turnover increasing from 4.76 to 5.45 times and inventory turnover from 4.62 to 5.56 times, reflecting effective operational management. Long-term analysis revealed an increase in total debt to total assets from 0.36 to 0.42, although the capital structure remained stable. The study confirms that while PT Mayora Indah Tbk efficiently manages current assets and operational activities, short-term operational risk is elevated due to declining liquidity and negative cash flows.
Co-Authors Alvianus Kristian Sumual Natalie Mawar Desember Rifdah Nirmala Sari Zavicka Alamanda Rizvisal