Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya
Vol. 32 No. 2 (2026): Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya

Analisis Tingkat Kesehatan Keuangan PT. Kelindo Megatama Internusa Berdasarkan Rasio Keuangan dengan Pendekatan Kuartal (Q1-Q4) sebagai Dasar Evaluasi Kinerja Keuangan Periode 2023-2025

Ni Kadek Setianingsih (Unknown)
Asriani Natong (Unknown)



Article Info

Publish Date
02 Oct 2026

Abstract

This research is motivated by the importance of analysis financial health to understand the company's financial condition and performance trends in greater detail. PT. KMI, a company operating as a supplier and contractor, engages in operational activities that are subject to change on a quarterly basis. This study aims to analysis and describe PT. KMI's financial health level based on liquidity, solvency, profitability, and activity ratios using a quarterly approach (Q1-Q4) for the 2023-2025 period, as well as to analysis trends and evaluate the company's financial performance. The study employs a quantitative method with a descriptive approach. Secondary data consisting of balance sheets and income statements were used. The results indicate that the company's overall financial health falls into the "fairly healthy" category, with 11 quarters classified as "fairly healthy" and one quarter classified as "healthy" (good). The quarterly approach proved to provide more detailed information than annual analysis by enabling the earlier detection of changes in financial conditions; consequently, it serves as a basis for evaluating financial performance and facilitating managerial decision-making that is faster, more accurate, and sustainable.

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Journal Info

Abbrev

paradigma

Publisher

Subject

Humanities Computer Science & IT Education Languange, Linguistic, Communication & Media Social Sciences

Description

Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya is a reputable scientific journal that has been recognized by SINTA with a ranking of 5. Published two times a year (January-June and July-December), the journal accommodates a variety of scientific articles that explore contemporary ...