DFAME Digital Financial Accounting Management Economics Journal
Vol 3 No 1 (2025): FEBRUARI 2025

Analisis Laporan Keuangan Guna Menilai Kinerja Keuangan PT Campina Ice Cream Industri Tbk Pada Masa Pandemi Covid-19

Masulia, Ananda (Unknown)



Article Info

Publish Date
20 Feb 2025

Abstract

Financial performance is the condition of company’s financial position based on goals, standards and criteria set by PT Campina Ice Cream Industri Tbk. This study aims to determine and analyze the financial performance of PT Campina Ice Cream Industri Tbk using the liquidity ratio, solvency ratio, activity ratio, and profitability ratio. The type of research method used is a descriptive research method with a secondary quantitative approach from the annual financial statements and semester financial statements of PT Campina Ice Cream Industri Tbk for the 2019-2021 period and obtained from the Indonesia Stock Exchange website (www.idx.co.id) and PT Campina Ice Cream Industry Tbk website (www.campina.co.id), which was carried out using Microsoft Excel 2013 and Financial Ratio Calculators. The results of this study indicate that the financial performance of PT Campina Ice Cream Industri Tbk when measured based on ratio analysis, liquidity conditions and solvency during the 3-years period of financial conditions at PT Campina Ice Cream Industri Tbk can be said to be good, this is due to current assets in the company can be managed properly. As measured by the activity ratio and profitability ratio on return on equity can be said to be not good, but on net profit margin, and return on assets can be said to be quite good.

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Journal Info

Abbrev

dfame

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Description

DFAME Digital Financial Accounting Management Economics Journal is an interdisciplinary publication that examines the impact of digital transformation on finance, accounting, management, and economics. The journal explores how digitalization affects business practices and the economy, including ...