Jurnal Ilmiah Ekonomi dan Manajemen
Vol. 3 No. 1 (2025): Januari

ANALISIS PERBANDINGAN KINERJA KEUANGAN PT ASTRA AGRO LESTARI TBK PADA TAHUN 2022-2023

Nadiya Ayunita (Unknown)
Dody Shinto Prabowo (Unknown)
Ari Andri Wibowo (Unknown)
Sri Hermuningsih (Unknown)



Article Info

Publish Date
20 Dec 2024

Abstract

This study aims to analyze the financial performance of PT Astra Agro Lestari Tbk using ratio analysis, which includes liquidity, activity, debt, and profitability ratios. The data used are taken from the company's financial statements for 2022 and 2023. The results of the analysis show that the liquidity ratio of PT Astra Agro Lestari Tbk is below the industry standard, indicating liquidity risk. There are fluctuations in the ratio, reflecting challenges in asset management. On the other hand, the company's debt ratio (DER) shows stability, but requires more attention in long-term debt management. In addition, the profitability ratio also shows fluctuations, with several years showing less than optimal performance. Overall, this analysis indicates challenges in the financial performance of PT Astra Agro Lestari Tbk that need to be addressed in order to achieve sustainable growth. This study is expected to provide useful insights for management and stakeholders in strategic decision making. Keywords: Activity Ratio; Debt Ratio; Financial performance; Liquidity Ratio; Profitability Ratio.

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Journal Info

Abbrev

jiem

Publisher

Subject

Other

Description

JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada ...