EKONOMIS : Journal of Economics and Business
Vol 10, No 2 (2026): September

Analisis Kinerja Keuangan PT. Indofood Sukses Makmur Tbk Berdasarkan Rasio Likuiditas, Solvabilitas, Aktivitas, dan Profitabilitas yang Terdaftar di Bursa Efek Indonesia Periode 2021–2025

Deviya Novita (Universitas Catur Insan Cendekia)
Feri Fauzi (Universitas Catur Insan Cendekia)
Muhammad Fadheel Djamaly (Universitas Catur Insan Cendekia)



Article Info

Publish Date
01 Sep 2026

Abstract

This study aims to analyze the financial performance of PT Indofood Sukses Makmur Tbk for the period 2021–2025 using liquidity, solvency, activity, and profitability ratios and to compare them with industry standards. The research employs a descriptive quantitative approach using secondary data from the company’s consolidated financial statements obtained from the Indonesia Stock Exchange. The results show that the Quick Ratio, Cash Ratio, Inventory Turnover, Net Profit Margin, and Return on Assets are categorized as healthy, while the Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Fixed Asset Turnover, Total Asset Turnover, and Return on Equity remain below industry standards. Overall, the company’s financial performance is considered fairly good, with strengths in cash-based liquidity, inventory efficiency, and the ability to generate profits, but improvements are still needed in capital structure, asset utilization, and return on equity. These findings are expected to provide input for management in strategic decision-making and serve as a reference for future research.

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Journal Info

Abbrev

ojsekonomis

Publisher

Subject

Economics, Econometrics & Finance

Description

Ekonomis: Journal of Economics and Business diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, Jurnal ini mencakup bidang ilmu Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi dan Bisnis. Ekonomis: Journal of Economics and Business Jurnal ini ...