Jurnal Riset Manajemen dan Akuntansi
Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi

Analisis Kinerja Keuangan Berdasarkan Rasio Profitabilitas dan Rasio Likuiditas pada PT Hutama Karya (Persero) Periode 2015-2024




Article Info

Publish Date
12 Aug 2025

Abstract

This study aims to analyze the financial performance of PT Hutama Karya (Persero) for the period 2015–2024 using profitability and liquidity ratios. The method used is descriptive qualitative research with data collection techniques through documentation of financial reports. Profitability ratios are measured by Net Profit Margin (NPM) and Return on Assets (ROA), while liquidity ratios are measured by Current Ratio and Quick Ratio. The results show that the profitability performance of PT Hutama Karya experienced fluctuations but showed a significant improvement since 2021. Similarly, liquidity ratios that were below industry standards during the 2015–2020 period showed improvements during the 2021–2024 period. Overall, the company shows a positive trend in financial management during the final period of the study. These findings are expected to serve as a reference in financial decision-making and asset management strategies in the future.    

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Journal Info

Abbrev

jurima

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Jurnal Riset Manajemen dan Akuntansi (JURIMA) : ISSN:2827-8569 (cetak), ISSN: 2827-8577 (Online) 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 ...