Jurnal Ilmiah Ekonomi dan Manajemen
Vol. 4 No. 5 (2026): MEI

Analisis Deskriptif Current Ratio, Debt to Asset Ratio dan Return on Asset pada PT Tempo Scan Pasific Tbk

Nabillaa, Nabillaa (Unknown)
Puji Muniarty (Unknown)



Article Info

Publish Date
15 May 2026

Abstract

This study aims to determine the condition and development of the Current Ratio (CR), Debt to Asset Ratio (DAR), and Return on Assets (ROA) at PT Tempo Scan Pacific Tbk during the period 2016–2025. The research method used is a quantitative descriptive method using secondary data in the form of the company's annual financial reports. Data collection techniques were carried out through documentation and literature studies. Data analysis was carried out by calculating financial ratios using the Current Ratio, Debt to Asset Ratio, and Return on Asset formulas, then analyzed descriptively through tables and interpretation of the company's financial ratio developments. The results of the study indicate that the company's Current Ratio is in very good and stable condition because it is always above the general liquidity standard. The Debt to Asset Ratio shows a downward trend in recent years, thus reflecting the company's healthy solvency condition with a relatively low debt level. Meanwhile, Return on Assets shows quite good development despite experiencing a decline in 2017–2018. The company was able to maintain a stable level of profitability until the end of the study period. Overall, the company's financial condition is considered healthy, stable, and able to manage assets and liabilities efficiently.

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Journal Info

Abbrev

jiem

Publisher

Subject

Other

Description

JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM) 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 ...