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All Journal Jurnal Akuntansi dan Keuangan
Ni Nengah Nila Cahya Putri
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Economics, Econometrics & Finance

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Analisis Kinerja Keuangan PT Dian Swastatika Sentosa Tbk Periode 2020–2024 Ni Nengah Nila Cahya Putri; Nengah Sukendri
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6720

Abstract

This study aims to evaluate the financial performance of PT Dian Swastatika Sentosa Tbk during the 2020-2024 period through financial ratio analysis covering liquidity, solvency, profitability, and activity aspects. The method used is a descriptive quantitative approach with time series analysis techniques based on annual financial report data sourced from the Indonesia Stock Exchange. The analysis results show that although the company recorded a loss in 2020 due to the pandemic, PT Dian Swastatika Sentosa Tbk managed a rapid recovery and reached its peak performance in 2022 through acquisition and expansion strategies. Liquidity ratios showed significant strengthening in 2024, with the quick ratio reaching 219%. The company's capital structure also improved, with the debt-to-asset ratio remaining stable in the 43%-52% range since 2021. Profitability indicators (ROA, ROE, ROI, and NPM) show a stable positive trend, reflecting management's efficiency in managing assets and capital to generate profit. Overall, the company has transformed into an entity with solid financial fundamentals and sustainable growth prospects.
Co-Authors Sukendri, Nengah