JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Vol 2 No 4 (2026): September 2026 - November 2026

Analisis Laporan Keuangan PT Indofood Sukses Makmur Tbk Tahun 2024 - 2025: Analysis of Financial Statements of PT Indofood Sukses Makmur Tbk Year 2024 - 2025

Sri Hermuningsih (Universitas Sarjanawiyata Tamansiswa)
Muh Furqan Ramli (Universitas Sarjanawiyata Tamansiswa)
Nurika Dwi P (Universitas Sarjanawiyata Tamansiswa)
Ayu Dewi (Universitas Sarjanawiyata Tamansiswa)



Article Info

Publish Date
01 Jul 2026

Abstract

This study aims to analyze the financial performance of PT Indofood Sukses Makmur Tbk during the 2024–2025 period using liquidity, solvency, activity, and profitability ratios. As a company with an integrated vertical business model, Indofood holds a strategic position in maintaining supply stability and production efficiency amid economic fluctuations. The research method employed is a quantitative descriptive analysis of the company’s balance sheets and income statements. The analysis results indicate that the company is in a very healthy and stable financial condition. Liquidity levels have improved, with the Current ratio reaching 4.15% in 2025, signaling a very strong capacity to meet short-term obligations. In terms of solvency, the company successfully mitigated debt risk by reducing the Debt-to-Equity Ratio to 84%, reflecting an increasingly self-reliant capital structure. Profitability also showed a positive trend, with the Net Profit Margin rising to 15%. However, this study found a decline in efficiency in activity ratios, particularly in accounts receivable and inventory turnover, which have tended to slow down. Therefore, the company is recommended to re-optimize current asset management and tighten collection policies to maintain sustainable cash flow.

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Journal Info

Abbrev

JMAEKA

Publisher

Subject

Humanities Economics, Econometrics & Finance

Description

Jurnal MAEKA (Manajemen, Ekonomi, dan Akuntansi) cakrawarti didedikasikan untuk mempublikasikan penelitian di bidang Manajemen, Ekonomi, dan Akuntansi. Jurnal ini memiliki cakupan yang luas dengan topik-topik yang relevan di bidang Manajemen, Ekonomi, dan Akuntansi diantaranya; Manajemen Sumber Daya ...