Jurnal Manajemen Teknologi dan Sistem Informasi
Vol 6 No 2 (2026): JMS Vol 6 No 2 September 2026

Financial Performance Analysis Using the CAMEL Method at PT. Aneka Tambang (Persero) Tbk for the 2020-2024 Period

Anisa Anisa (Unknown)
Indah Lestari (Unknown)
Thoriq Syofuan (Unknown)
Fahrel Rizky Ramadhan (Unknown)
Rehan Sucipto (Unknown)
Fikri Syah putra (Unknown)
Yossinomita (Unknown)
Yossinomita, Yossinomita (Unknown)



Article Info

Publish Date
30 Sep 2026

Abstract

This study aims to analyze the financial performance of PT Aneka Tambang (Persero) Tbk for the 2020-2024 period using the CAMEL method, which includes the components of Capital, Asset Quality, Management, Earnings, and Liquidity. The data were sourced from audited annual financial statements, with six main ratios as measurement tools: CAR, KAP, NPM, ROA, BOPO, and CR. The results show that CAR consistently remained in the very good category (60,01%–72,74%), while KAP improved significantly in 2023-2024 after previously being rated unhealthy. The overall CAMEL score increased from 57,46 (Less Healthy) in 2020 to 71,69 (Fairly Healthy) in 2024, peaking at 73,58 in 2023. These findings reflect a clear trend of financial performance improvement, although the company still needs to optimize productive asset management to achieve the Healthy predicate.

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Journal Info

Abbrev

jms

Publisher

Subject

Computer Science & IT

Description

Jurnal Manajemen Teknologi dan Sistem Informasi (JMS) merupakan jurnal yang berada dibawah naungan Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Dinamika Bangsa dan diterbitkan oleh Universitas Dinamika Bangsa Jambi. Jurnal Manajemen Teknologi dan Sistem Informasi (JMS) menerbitkan ...