Economicus: Jurnal Ekonomi dan Manajemen
Vol. 16 No. 1 (2025): Desember: Economicus : Jurnal Ekonomi dan Manajemen

ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT DARYA VARIA LABORATORIA TBK TAHUN 2019 – 2023

Tyara Pratiwi Poernomoputri (Unknown)
Zeze Zakaria Hamzah (Unknown)
Noni Rahmat Yani Giawa (Unknown)



Article Info

Publish Date
31 Dec 2025

Abstract

Assessing a company's financial performance is crucial for evaluating its financial condition, its ability to face economic challenges, and for measuring overall corporate achievement. This study aims to assess the financial performance of PT Darya Varia Laboratoria Tbk during the period from 2019 to 2023. The financial ratios analysed in this study include liquidity, solvency, profitability, and activity ratios, with the goal of providing a comprehensive overview of the company’s ability to manage its assets, liabilities, and overall profitability. The research method used is financial ratio analysis with a quantitative approach to evaluate changes in the company’s financial performance over the five-year period, based on available financial statement data. The results show that the financial performance of PT Darya Varia Laboratoria Tbk fluctuated from year to year, as reflected in the variations of its financial ratios. These fluctuations were caused by increases or decreases in various financial statement components, such as sales, cost of goods sold, operating profit, current assets, total assets, and others.

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Journal Info

Abbrev

economicus

Publisher

Subject

Economics, Econometrics & Finance Other

Description

Jurnal Economicus merupakan jurnal ilmiah yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) Dewantara yang memuat informasi hasil kegiatan penelitian dan gagasan konseptual di bidang ekonomi dan ...