STUDI RASIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PT. SUMBER ALFARIA TRIJAYA TBK.

Mardatang; Raju Maulana; Bayu Fajar Susanto

doi:10.32520/jam.v10i2.3736

Mardatang
Raju Maulana Universitas Islam Indragiri
Bayu Fajar Susanto Universitas Islam Indragiri

DOI: https://doi.org/10.32520/jam.v10i2.3736

Keywords: Financial Performance, Liquidity Ratio, Solvency Ratio, Profitability Ratio

Abstract

This study aims to analyze and measure the financial performance of PT. Sumber Alfaria Trijaya Tbk. using liquidity ratios, solvency ratios, and profitability ratios. The research design employed is a descriptive analysis method, with a population consisting of the entire financial data of PT. Sumber Alfaria Trijaya Tbk. for the period 2019 to 2022. The sampling technique used is saturated sampling, where all population data is included. The types of data used are qualitative and quantitative. The analytical tool employed is financial ratio analysis. Based on the data analysis, the findings indicate that, in terms of liquidity, PT. Sumber Alfaria Trijaya Tbk. is in an unhealthy condition. From the solvency perspective, the DER ratio shows that the company's debt exceeds its capital. However, based on the debt-to-asset ratio, the company is considered solvent, as the total assets are sufficient to cover its liabilities. Regarding profitability, the ROA ratio in 2019 reflects poor performance, but from 2020 to 2022, the performance falls into the good category. According to the ROE analysis, PT. Sumber Alfaria Trijaya Tbk. is in a favorable condition.