INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW
Vol 4 No 2 (2026): Current issue 11

Analysis of the Financial Performance PT.Betonjaya Manunggal Tbk

Sri Hermuningsih (Universitas Sarjanawiyata Tamanasiswa Yogyakarta)
Hendra Mudana (Universitas Sarjanawiyata Tamansiswa)
Reni Dwi Putranti (Universitas Sarjanawiyata Tamansiswa)
RR. Fitri Wikandari (Universitas Sarjanawiyata Tamansiswa)



Article Info

Publish Date
29 Aug 2026

Abstract

Purpose - A comprehensive evaluation of a manufacturing company’s financial performance is a critical factor in supporting strategic decision-making and maintaining the company’s competitive edge amid the dynamics of the national steel industry. This study aims to analyze the performance of PT Betonjaya Manunggal Tbk for the 2024–2025 period using an approach based on fundamental indicators and strategic parameters derived from the company’s annual financial statements Design/methodology/approach – The method used was a quantitative descriptive approach employing financial ratio analysis techniques, including liquidity, activity, solvency, profitability, and market ratios. Findings and Discussion – The analysis results indicate that the company has excellent liquidity and a relatively stable capital structure, meaning that its ability to meet short-term obligations and maintain solvency is optimal. However, the effectiveness of its operations and profit growth have fluctuated due to rising operating expenses and industry market conditions. Nevertheless, the company has been able to maintain profitability and deliver fairly sound financial performance. Conclusion – The study’s conclusions indicate that PT Betonjaya Manunggal Tbk has good prospects for business sustainability, with strategic implications regarding the importance of optimizing operational efficiency, managing assets, and strengthening financial performance in order to sustainably increase the company’s value. Keywords - Liquidity, Activity, Solvency, Profitability, Market Ratios  

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Journal Info

Abbrev

ijemr

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

The main subjects for economics cover national macroeconomic issues, international economic issues, interactions of national and regional economies, microeconomics and macroeconomics policies. The journal also considers thought-leading substantive research in the finance discipline. The main ...