Didaktik : Jurnal Ilmiah PGSD STKIP Subang
Vol. 11 No. 04 (2025): Volume 11 No. 04 Desember 2025 In Process

ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN: STUDI PADA PT INDOFOOD SUKSES MAKMUR TBK (INDF) / ICBP

Diana Enjelika Nainggolan (Universitas HKBP Nommensen Medan)
Ester Adelia Manalu (Universitas HKBP Nommensen Medan)
Yosua Sihaloho (Universitas HKBP Nommensen Medan)
Hamonangan Siallagan (Universitas HKBP Nommensen Medan)



Article Info

Publish Date
22 Dec 2025

Abstract

This study aims to analyze the financial performance of PT Indofood Sukses Makmur Tbk (INDF) and/or PT Indofood CBP Sukses Makmur Tbk (ICBP) using a financial ratio analysis approach. Financial performance is an important aspect in assessing a company’s ability to manage resources, fulfill obligations, and create value for stakeholders. This research employs a quantitative approach with a descriptive analytical method. The data used are secondary data obtained from audited and officially published annual and consolidated financial statements for the period 2021–2024. The data analysis technique applied is financial ratio analysis, which includes liquidity, solvency, activity, and profitability ratios. The results indicate that the financial performance of PT Indofood Sukses Makmur Tbk during the research period is relatively good and stable. Liquidity ratios show the company’s ability to meet short-term obligations, solvency ratios reflect a sound capital structure with controlled financial risk, activity ratios indicate efficiency in asset utilization and inventory management, and profitability ratios demonstrate the company’s consistent ability to generate profits. Therefore, financial ratio analysis proves to be an effective tool for evaluating corporate financial performance and can serve as a basis for managerial and investment decision-making.

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Journal Info

Abbrev

didaktik

Publisher

Subject

Education

Description

Didaktik : Jurnal Ilmiah PGSD STKIP Subang adalah salah satu jurnal yang dterbitkan oleh STKIP Subang, jurnal ini mempunyai bidang cakupan yaitu Penelitian Pendidikan. Terbit pada bulan Juni dan Desember setiap tahunnya. Didaktik : Jurnal Ilmiah PGSD STKIP Subang melalui proses review oleh dua ...