Analisis Rasio Solvabilitas Dan Profitabilitas Untuk Mengukur Kinerja Keuangan Pada PT. Jamu dan Farmasi Sido Muncul, Tbk Periode 2017-2023
Analysis of Solvency and Profitability Ratios to Measure Financial Performance at PT. Jamu and Farmasi Sido Muncul, Tbk Period 2017-2023
https://doi.org/10.56072/jip.v13i1.879
Keywords:
Financial Performance, Solvency RatioAbstract
This study aims to determine the financial performance of PT. Jamu and Farmasi Sido Muncul, Tbk using solvency and profitability ratios. This study was analyzed using descriptive analysis techniques, namely data in the form of figures including financial reports in the form of balance sheets and profit and loss data reports at PT. Jamu and Farmasi Sido Muncul, Tbk in 2017-2023 which describe the conditions or events in a real company. The variables used are the solvency ratio projected with the debt to asset ratio and debt to equity ratio and the Profitability Ratio projected with Net profit margin and Return on assets. The results of the study indicate that the Debt to Total Asset Ratio and Debt to Equity Ratio can be said to be less than good. This is evidenced by the results of the calculation of the two solvency ratios, most of which have increased from year to year. Financial performance is measured by the profitability ratio projected with the net profit margin can be said to be good. However, calculated based on the return on asset ratio, most of the financial performance is less than good. Shows that the company has a large financial risk, but also has a great opportunity to generate high profits. From the results obtained, this is due to the company being less able to optimize the resources owned by the company. Both from resources in the form of capital, assets and investments that do not produce enough profit or profit in terms of utilization, the increase fluctuates every year.
Downloads
References
Adnan, M. A., Faozi, K., Zulhendra, Z., & Hadianto, M. . (2022). Rasio Keuangan BPKH (M. Junaedi, I. Ismail, N. Nasermen, I. Yusnadi, Y. Suwandika, & E. Charima (eds.)). Badan Pengelola Keuangan Haji. https://bpkh.go.id/cdn/uploads/2022/09/COVER-DAN-ISI-BUKU-RASIO-KEUANGAN-BPKH-FINAL.pdf
Agustin, A. Y. (2022). Analisis Rasio Profitabilitas untuk Mengukur Kinerja Keuangan Pada PT. Kimia Farma Tbk Pada Tahun 2019-2021. Jurnal Ilmu Manajemen Dan Bisnis, 13(1), 1–7.
Astutik, E. P., Nilasari, R., Nilasari, A. P., & Hutajulu, D. M. (2019). Analisis Pengaruh Rasio Likuiditas, Solvabilitas dan Profitabiltas Terhadap Kinerja Keuangan Perusahaan Manufaktur. Prosiding SEMINAR NASIONAL DAN CALL FOR PAPERS, 5(1), 103–118.
Fanalisa, F., & Juwita, H. A. J. (2022). Analisis Rasio Likuiditas, Aktivitas, Solvabilitas, Dan Profitabilitas Untuk Menilai Kinerja Keuangan. Jurnal Management Risiko Dan Keuangan, 1(4), 223–243. https://doi.org/10.21776/jmrk.2022.01.4.01
Hasibuan, N., Handayani, L., Bangun, A. S., & Dwilita, H. (2025). Analisis Rasio Likuiditas , Rasio Profitabilitas dan Rasio Solvabilitas Pada Laporan Keuangan PT . Bank Rakyat Indonesia ( Persero ) Tbk Periode 2019-2023. 3(2), 533–546.
Kasmir. (2008). Analisa Laporan Keuangan (pertama (ed.)). Rajawali Pers.
Kasmir. (2019). Analisis Laporan Keuangan (ed. Rev. c). Raja Grafindo Persada.
Litamahuputty, J. V. (2021). Analisis Kinerja Keuangan Koperasi Berdasarkan Rasio Likuiditas, Solvabilitas, Dan Profitabilitas. Intelektiva: Jurnal Ekonomi, Sosial & Humaniora, 2(08), 66–73.
Ningsih, A. M., Hardiwinoto, H., Ridwan, M., & Putri, A. P. R. . (2023). Analisis Rasio Likuditas, Solvabilitas, Aktivitas Dan Profitabilitas Untuk Menilai Kinerja Keuangan Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021. Kompartemen : Jurnal Ilmiah Akuntansi, 21(1), 94. https://doi.org/10.30595/kompartemen.v21i1.15829
Salikin, M. A., Lestari, B. A. H., & Kartikasari, N. (2024). Kesehatan Perusahaan Manufaktur Sub Sektor Farmasi Pada Bursa Efek Indonesia Periode Tahun 2018- 2022. 398–412.
Sartono, A. (2010). Manajemen Keuangan Teori dan Aplikasi (4Th ed.). BPFE.
Sugiyono. (2020). Metode Penelitian Kuantitatif, Kualitatif dan RD. Alfabeta.
Urifah, I., Sari, P., Adiba, A. F., & Oktafia, R. (2024). Analisis Rasio Solvabilitas (DAR, DER, CAR, LTDER, LTDAR) dalam Menilai Kinerja Keuangan pada PT Bank Central Asia Tbk Tahun 2019-2022. Jurnal Ekonomi, Bisnis Dan Manajemen, 3(2), 01–13. https://doi.org/10.58192/ebismen.v3i2.2098
Utami, D. (2024). Evaluasi Kinerja Keuangan Perusahaan Farmasi Berdasarkan Aspek Likuiditas , Solvabilitas , dan. 5(1), 47–59.
Utami, W. ., & Pardanawati, S. L. (2016). Pengaruh likuiditas,Solvabilitas,Dan manajemen aset terhadap kinerja keuangan pada perusahaan gopublik yang terdaftar dalam kompas 100 Di indonesia. Jurnal Akuntansi Dan Pajak, 17(1), 1–63.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Depianti Nursin, Mastia M Halimu, Rendi Pranata Ali
This work is licensed under a Creative Commons Attribution 4.0 International License.
