Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital
Vol. 5 No. 1 (2026): JANUARI-JUNI

Analisis Kinerja Keuangan Dalam Mencapai Corporate Turnaround Pada Pt Fks Food Sejahtera Tbk Periode 2022-2024

Juwita Dwi Hapsari (Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Prof. Dr. Hazairin)
Melati Permaisuri (Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Prof. Dr. Hazairin)
Cika Angelina (Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Prof. Dr. Hazairin)



Article Info

Publish Date
30 Jun 2026

Abstract

This study aims to analyze the financial performance of PT FKS Food Sejahtera Tbk for the 2022–2024 period in an effort to achieve corporate turnaround. The research method applied is descriptive quantitative by dissecting the company's audited annual consolidated financial statements through three main parameters: liquidity ratio (Current Ratio), solvency ratio (Debt to Asset Ratio), and profitability ratio (Net Profit Margin). The results indicate a highly significant recovery trend following the critical phase. The company's liquidity improved drastically, with the CR leaping to 106.14% in 2024. Financial risk and reliance on external debt were successfully minimized, as evidenced by a consistent decline in the DAR value to below the 50% safety threshold (reaching 46.73%). Furthermore, the company's profitability successfully achieved an impressive turnaround, shifting from a negative net profit margin of -3.38% in 2022 to a positive 3.61% at the end of 2024. The success of this turning point indicates improvements in financial management that are capable of driving the recovery of company performance during the observation period.  

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Journal Info

Abbrev

JEMAKBD

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering

Description

Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital is a peer reviewed journal. JEMAKBD invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to Economics Monetary Economics, Finance, and Banking ...