Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I
Vol. 5 No. 1 (2025): Articles Research May 2025

Analysis of Liquidity Ratios and Profitability Ratios as a Measure of Financial Performance of PT. OMI

Tiana, Rizka Nurul (Unknown)
Jefri, Riny (Unknown)



Article Info

Publish Date
14 Jun 2025

Abstract

This purpose of this study how to the financial capacity of the company PT. OMI use financial ratio tools, namely liquidity ratios, effectively, which has been established since 2020. The method use is descriptive quantitative, with the type of data being secondary data in the form of PT. OMI’s financial statements from 2022-2024. The results of the liquidity ratios by the Current Ratio shows a liquid with an average of 1,25 (times) above the industry standard ratio of 1 (times). Quick Ratio with an average og 0,93 (times) below the industry standard ratio of 1,5 (times). PT. OMI is unable to settle its debts using current assets while reducing inventory. Therefore, PT. OMI can only meet its debts by relying on total current assets. Analysis of profitability ratios shows poor performance as the average NPM is -10,4%, ROA is -5,4%, and ROE is -23%. Indicates that the results of these three profitability ratios are not good, as they are significantly below the industry standard. This implies that PT. OMI lacks the ability to acquire and manage capital to generate profit. This ratio measurement tool is very effective in assessing PT. OMI’s current financial performance and serves as a basis for management evaluation.

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Journal Info

Abbrev

juket

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ekonomi LLDIKTI Wilayah I (JUKET) is published by LLDIKTI Wilayah 1 Sumatera Utara. Jurnal Ekonomi LLDIKTI Wilayah I (JUKET) is a biannually periodical publication. Articles submitted will be published every May and November. The mission of the Jurnal Ekonomi LLDIKTI Wilayah I (JUKET) is to ...