Journal of Business Economics and Management
Vol. 3 No. 2 (2026): Oktober-Desember

Analisis Rasio Keuangan sebagai Dasar Evaluasi Strategi Keuangan PT Mayora Indah Tbk Periode 2021–2025

Nita Mutia Nursaadah (Manajemen, Fakultas Ekonomi Dan Bisnis, Universitas Pamulang)
Ria Aulia (Manajemen, Fakultas Ekonomi Dan Bisnis, Universitas Pamulang)



Article Info

Publish Date
10 Oct 2026

Abstract

This study aims to describe the financial condition of PT Mayora Indah Tbk during 2021–2025 through financial ratio analysis. The research applies a descriptive quantitative approach using secondary data obtained from the company’s published financial statements. The analysis focuses on Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Assets (ROA). The results reveal that the company’s liquidity position, measured by CR, fluctuated throughout the observation period. CR recorded its highest level in 2023 at 367.26%, decreased in 2024, and increased again to 337.76% in 2025. Meanwhile, DER reached its lowest level in 2023 at 56.20%. In the same year, ROA achieved its highest figure of 13.59%, followed by declines in 2024 and 2025. The year 2023 represented the strongest overall period because CR and ROA reached their highest values while DER was at its lowest. These findings indicate that financial ratios can provide useful supporting information for evaluating financial strategy, particularly in managing liquidity, funding structure, and asset utilization.

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Journal Info

Abbrev

jbem

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Business Economics and Management (E-ISSN : 3063-8968) published by Global Sciences Publishers. The Journal of Business Economics and Management provides a forum for Students and Lecturers to explore issues and reflect on quantitative research. Journal of Business Economics and Management ...