JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Vol. 3 No. 2 (2026): Juni

Analisis Tingkat Kesehatan Perusahaan Berdasarkan Rasio Keuangan Pada PT Alkindo Naratama Tbk

Damayanti, Nuralvina (Unknown)
Puji Muniarty (Unknown)



Article Info

Publish Date
08 May 2026

Abstract

This study aims to analyze the financial health of PT Akindo Naratama Tbk. for the 2015-2024 period using financial ratio analysis covering profitability, liquidity, and solvency. This study uses a quantitative descriptive approach using secondary data with data sources in the form of annual financial reports published through the Indonesia Stock Exchange (IDX). The results show that in the 2015-2021 period, the company showed a trend of improving performance with fairly good asset management efficiency. However, in the 2022-2024 period, the company experienced a significant decline in financial health in the third aspect. The liquidity ratio decreased to below the standard of 100% (illiquid), the solvency ratio showed a high debt dependence (above 90%), and profitability declined sharply by 0.4%. Overall, the financial health of PT Alkindo Naratama Tbk at the end of the study period was categorized as "Unhealthy", thus requiring a debt restructuring strategy and operational efficiency to restore financial performance in the future.

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Journal Info

Abbrev

jaem

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

JURNAL AKADEMIK EKONOMI DAN MANAJEMEN (JAEM) 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 aspek apapun dari manajemen, namun tidak terbatas pada ...