Jurnal Akuntansi dan Keuangan
Vol. 5 No. 1 (2026): Januari 2026

Analisis Kinerja Keuangan PT Dian Swastatika Sentosa Tbk Periode 2020–2024

Ni Nengah Nila Cahya Putri (Unknown)
Nengah Sukendri (Unknown)



Article Info

Publish Date
15 Jan 2026

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.

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Journal Info

Abbrev

akua

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUA adalah Jurnal Akuntansi dan Keuangan yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin ...