Jurnal Ilmiah Raflesia Akuntansi
Vol. 12 No. 2 (2026): Jurnal Ilmiah Raflesia Akuntansi

Dampak Literasi Keuangan, Literasi digital dan Finansial Teknologi Terhadap Keberlanjutan Bisnis Pelaku UMKM Di Kabupaten Sumbawa

Andre Amirullah (Universitas Adiwangsa Jambi)
A.Rozi (Universitas Adiwangsa Jambi)
Marwan Setiawan (Universitas Adiwangsa Jambi)



Article Info

Publish Date
03 Nov 2026

Abstract

This study aims to analyze the financial performance of the PTPN VI Employee Cooperative for the 2021 to 2024 period using liquidity, solvency, activity, and profitability ratios. The study employed a quantitative descriptive approach and secondary data obtained from the cooperative’s annual financial statements. Data were collected through documentation and analyzed using the current ratio, cash ratio, debt to asset ratio, debt to equity ratio, total asset turnover, return on assets, return on equity, and net profit margin. The findings show that the current ratio fluctuated between 154.45 percent and 194.93 percent, while the cash ratio declined from 20.11 percent in 2021 to 0.52 percent in 2024. The debt to asset ratio increased from 21.50 percent to 50.20 percent, and the debt to equity ratio increased from 32.44 percent to 100.78 percent. Total asset turnover declined from 0.73 times to 0.22 times. ROA, ROE, and NPM fluctuated during the study period. Overall, each ratio provides a different perspective on the cooperative’s financial condition. The findings are presented descriptively without classifying the cooperative as financially healthy or unhealthy. .

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Journal Info

Abbrev

JIRA

Publisher

Subject

Economics, Econometrics & Finance

Description

Merupakan jurnal ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan dan ...