Publication Search

56,082 articles from 441 journals · 1,579 citations tracked

Showing 1-20 of 24

Analytics

Ananta Kumala Sari; Sullicyanna Luna Bianca; Ari Rohmana; Devira Larasati; Cholis Hidayati

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This study aims to analyze the comparison of financial ratios in the telecommunications sector listed on the Indonesia Stock Exchange for the period 2020-2022. Financial ratios are financial analysis tools used to evaluate company performance by comparing financial data contained in financial statements. Liquidity ratios, profitability ratios, activity ratios, solvency ratios, and market ratios are types of ratios. This research uses a qualitative method with secondary data on financial statements in the telecommunications sector for the 2020-2022 period. The data can be obtained by visiting the official website of the Indonesia Stock Exchange or visiting the company's website. The samples used were only four companies, namely PT Smartfren Telecom Tbk (FREN), PT Indosat Tbk (ISAT), PT XL Axiata Tbk (EXCL), and PT Telekomunikasi Indonesia Tbk (TLKM) using purposive sampling technique. The results of this study indicate that of the four companies, the ratio of PT Telekomunikasi Indonesia Tbk is superior compared to the other three companies because the company can utilize its cash and assets well, fulfill its obligations both short and long term, manage the company well and efficiently, and generate high profits with a reasonable share price.

Nopi Meilani

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of (1) Current Rasio (CR), (2) Total Aset Turn Over (TATO), (3) Debt to Equity Rasio (DER) on profitability in transportation companies which listed on the Indonesia Stock Exchange (BEI) in 2019-2020. The method used to determine the sample is purposive sampling. The sample used in this research are 26 transportation companies which listed in Indonesia Stock Exchange. Data analysis technique used is multiple linear regression analysis. The result of the research shows that liquidity ratio (CR) has negative and not significant influence on profitability (ROE) because the current ratio of good transportation company means that there is decrease the profit because the profit is used to pay its short term debt. Activity ratio (TATO) has positive and significant influence on profitability (ROE) to rapid asset turnover indicates the ability of transportation companies to earn profits. Solvability ratio (DER) has negative and not significant influence on profitability (ROE) because transport companies tend to increase debt although not necessarily increase profit. It can be concluded that profitability can be influenced by liquidity, activity and solvability good for company. Transportation companies should pay more attention to financial performance to know the development of a company.

Apriana Anggreini Bangun

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Du Pont System adalah analisis rasio yang digunakan untuk dapat mengetahui posisi laba dan penggunaan aset perusahaan dengan menggabungkan beberapa data dari neraca dan perhitungan laba rugi ke dalam dua ringkasan alat ukur kemampuan untuk menghasilkan profitabilitas yang terdiri dari ROI dan ROE. Penulisan ini bertujuan untuk mengetahui kinerja keuangan pada PT. Adhi Karya (Persero) Tbk. Dengan menggunakan metode Du Pont System dalam mengelola keuangannya pada periode 2017-2021. Data yang digunakan pada penelitian ini adalah data sekunder yang diperoleh dari website resmi www.adhi.co.id dan www.idx.co.id. Hasil penelitian ini menunjukkan bahwa kinerja keuangan PT. Adhi Karya (Persero) Tbk periode 2017-2021 tergolong kurang baik. Hal ini dikarenakan, dari lima variabel yang dianalisis dalam metode Du Pont System berupa Net Profit Margin (NPM), Total Assets Turnover (TATO), Return On Assets (ROA), Equity Multiplier (EM), Return On Equity (ROE) berada di bawah standar industri dan hanya EM nya saja yang meningkat, Meningkatnya nilai EM menandakan bahwa perusahaan banyak menggunakan dana eksternal atau utang untuk membiayai aktivitas perusahaan, yang disebabkan dengan adanya ketidakstabilan kinerja pada setiap tahunnya. Peningkatan ini terjadi karena adanya peningkatan total aktiva yang lebih besar dibandingkan dengan peningkatan total ekuitas. Sehingga perusahaan dapat mengelola hutang untuk memperbaiki keuntungan. Hal ini menunjukan bahwa perusahaan menggunakan sebagian besar hutang untuk menghasilkan keuntungan.

Nurhalima Nurhalima; Milka Pasulu; Andi Herman Tellu

Jurnal Manajemen Kreatif dan Inovasi 2023 International Forum of Researchers and Lecturers

The aim of this research was to determine the financial performance of Bank BRI Manarang Unit, Pinrang Branch. The research method used is quantitative research. By using Profitability Ratios and Liquidity Ratios to measure Financial Performance for three years. The research results show that financial performance in terms of profitability/profit aspects is in good condition, where profits generated from assets and investments in the last three years show good condition. Meanwhile, the ability to fulfill short-term obligations/liquidity shows good ability.

Dian Prawitasari; Ana Kadarningsih; Nanda Budi Kurniasih

Jurnal Ekonomi dan Keuangan Islam 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Company performance can be seen from financial ratios and market ratios. High financial ratios and market ratios will attract investor interest, thereby increasing company value. This research has two objectives, namely looking at the influence of financial ratios on company value and analyzing the influence of market ratios on company value in the food and beverage sector. The research sample consisted of 120 annual financial data from 30 food and beverage sector companies listed on IDX consecutively from 2019-2022. The analysis method uses multiple regression tests and classical assumptions with SPSS as an analysis tool. Financial ratios are measured from three ratios, namely the solvency ratio, profitability ratio and liquidity ratio. The market ratio is measured from earnings per share or EPS. The research results show that only financial ratios as measured by profitability ratios can influence company value positively and significantly, while other financial ratios have no effect on company value. The market ratio relationship shows significant and negative influence on company value.

Ayu Safitri; Yuniatin Trisnawati D.K.W

Jurnal Manajemen Kreatif dan Inovasi 2023 International Forum of Researchers and Lecturers

This study aims to explore the relationship between financial ratios, financial distress, and sales growth rates. The population used is made up of all consumer products industry sector companies that are registered on the Indonesia Stock Exchange between 2018 and 2020. Purposive sampling was used to select and collect 39 company samples in total. The investigation hypothesis was evaluated using logistic regression analysis. This study shows how financial ratios and sales growth both have a significant impact on financial distress. Meanwhile, show to some extent that leverage and profitability have a significant influence on financial hardship, but liquidity and sales growth do not.

Desnita Layuk Allo; Elisabet Pali; Adriana M. Marampa

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this study is to find out the condition of financial performance at PT. XYZ Tbk. period 2020-2022. The data collection procedure for this study is secondary data taken from the first party. The data analysis technique for this study is quantitative using Liquidity Ratios (quick ratios and current ratios), Solvency Ratios (debt to asset ratio and debt to equity ratio), Profitability Ratio (ROE), Activity Ratio (total asset turnover). The results of this study are, in the calculation of the current ratio, quick ratio, debt to asset ratio, debt to equity ratio, ROE, the calculation results do not meet industry standards which results in the company's condition being in a bad condition, while the calculation of the asset turnover ratio has calculation results that exceed industry standards which means the value of asset turnover is in good condition.

Sulis Mifthaul Nisaa; Muh. Ikhwan Maulana Haeruddin; Anwar Ramli; Romansyah Sahabuddin; Burhanuddin Burhanuddi

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

This istudy iaims ito ianalyze ithe icompany's ifinancial iperformance iusing ifinancial iratios, iamong iothers, iProfitability iRatios, iSolvency iRatios, iLiquidity iRatios, iand iActivity iRatios iat iPT, iIndofood iSukses iMakmur iTbk. iThose ilisted ion ithe iIndonesia iStock iExchange isamples itaken iwere ithe ifinancial istatements iof iPT. iIndofood iSukses iMakmur iTbk. iPeriod i2017-2021. iThe itype iof idata iused iin ithis iresearch iis iquantitative idata. iThe iresults iof ithis istudy ishow ithat ithe iprofitability iratio ias imeasured iby iReturn ion iassets i(ROA) iand iReturn ion iEquity i(ROE) ifor i2017-2021 iis iquite iefficient. iThe isolvency iratio imeasured iusing ithe iDebt ito iAsset iRatio i(DAR) iand ithe iDebt ito iEquity iRatio i(DER) ifor i2017-2021 iis isaid ito ibe ihealthy. iThe iliquidity iratio ias imeasured iusing ithe iCurrent iRatio i(CR) iand iQuick iRatio i(QR) iin i2017-2021 iis isaid ito ibe ivery igood. iThe iactivity iratios imeasured iusing iFixed iAssets iTurn iOver i(FATO) iand iTotal iAssets iTurn iOver i(TATO) iin i2017-2021 iare ivery ieffective.

Syamsurizal Syamsurizal; Chalid Imran Musa; Nurman Nurman; Muh. Ichwan Musa; Andi Mustika Amin

Jurnal Manajemen Riset Inovasi 2023 Pusat Riset dan Inovasi Nasional

This research aims to determine the level of efficiency and level of financial independence of the Soppeng Regency government in financing its government activities. The type of data used in this research is quantitative data obtained from direct observation and documentation studies of financial reports relating to the realization of regional expenditure. The data is analyzed using the quantitative descriptive analysis method, namely by carrying out calculations on the financial data obtained. The results of this research show that the average value of the Soppeng Regency government's efficiency level from 2018 to 2022 shows that the efficiency ratio is inefficient because it is above 100 percent, which indicates that the regional government is inefficient. At the level of independence, the Soppeng Regency regional government is still in the category of instructive relationship patterns. This means that the regional government is not yet independent in financing its government activities and the role of the central government is still very dominant, which indicates that the level of dependence of the Soppeng Regency government is still high on the central government

Sergius Oktavin

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

This research aims to determine the financial performance of KSP kopdit Pintu Air Rotat using Activity Ratios and profitability ratios. The method used in this research is a qualitative descriptive approach, namely to describe systematically, factually and accurately regarding the facts, characteristics and relationships between enveloping phenomena. The type of data used is qualitative data using financial reports for the last 5 years of KSP Kopdit Pintu Air Rotat. This research data was obtained from interviews with the Head of Finance at the Head Office of KSP Kopdit Pintu Air Rotat and documentation of the financial reports of KSP Kopdit Pintu Air Rotat. Based on the research carried out, the problem found was that the financial performance at the Head Office of KSP Kopdit Pintu Air Rotat experienced increases and decreases from year to year. The results of the research showed that based on the activity ratio and profitability ratio at KSP Kopdit Pintu Air Rotat the indicator was "Very Unhealthy ”.  

Valeria Eldyn Gula; Katharina Yuneti

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Financial ratio analysis is the basis for assessing the performance of cooperatives in managing their funding sources in a certain period. An analysis of KSP Kopdit Pintu Air's financial performance is carried out in relation to the importance of assessing the company's financial performance so that it becomes an evaluation of the company's future development. In particular, researchers assess the company's financial performance based on the ratio of liquidity and profitability.The research method used is a quantitative method with a descriptive format. The results of the calculation of the ratio are then compared with the standard Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia No.06/Per/M.KUKM/V/2006 concerning Guidelines for the Assessment of Achievement Cooperatives. The results of the study show that the financial performance of KSP Kopdit Pintu Air for 2019-2021, when viewed from the aspects of liquidity and profitability, is generally still below the standards of the Minister of Cooperatives and SMEs of the Republic of Indonesia No.06/Per/M.KUKM/V/2006. KSP Kopdit Pintu Air should make improvements to assets and KSP Kopdit Pintu Air should also reduce and reduce the amount of current debt and further increase the current assets of the cooperative.

Isma Susanti; Kurniaty Kurniaty; Abdurrahim Abdurrahim

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze: (1) to evaluate the financial performance of PT Telkom Indonesia Tbk from 2017 to 2021 using various financial ratios. The financial ratios to be used include liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The design of this study uses a quantitative descriptive approach, which means that the data obtained will be analyzed statistically to provide an overview of the company's financial condition. The survey research method was used to collect financial data from PT Telkom Indonesia Tbk.                 The results of the study show: that the financial performance of PT Telkom Indonesia Tbk for the 2017-2021 period based on ratio analysis (1) the calculation of the liquidity ratio (current ratio and quick ratio) is said to be not good. (2) solvency ratios, such as (debt to asset ratio) are said to be not good, while (debt to equity ratio) can be said to be good. (3) Activity ratios, such as inventory turnover, are good. (4) profitability ratios, such as (return on equity and return on investment) can be said to be not good.

Dita Yulia Anggraina Musdalifa; J. B. Amiranto

Jurnal Kajian dan Penalaran Ilmu Manajemen 2023 CV. Aksara Global Akademia

Industri sub sektor otomotif saat awal pandemi covid-19 pada tahun 2020 mengalami penurunan penjualan kurang lebih sebesar 50%. Namun, perlahan berhasil bangkit kembali. Berdasarkan data kinerja ekspor sepanjang Januari-November 2021 dari Gabungan Industri Kendaraan Bermotor Indonesia (Gaikindo). Hal ini terlihat pada penjualan mobil nasional yang mencapai 790.524 unit. Penelitian ini bertujuan untuk mengetahui pengaruh struktur finansial dan net working capital terhadap profitabilitas. Sampel dalam penelitian ini adalah 12 perusahaan sub sektor otomotif yang terdaftar di Bursa Efek Indonesia yang menerbitkan laporan keuangan tahunan secara konsisten dari tahun 2019-2021. Metode pengambilan sampel menggunakan metode sampling jenuh. Sumber data penelitian ini merupakan data sekunder yang diperoleh dari laporan tahunan periode 2019-2021 di Bursa Efek Indonesia. Pengumpulan data yang di gunakan adalah teknik dokumentasi, data yang dikumpulkan dianalisis dengan rumus dari masing-masing rasio keuangan kemudian diolah dengan metode analisis uji asumsi klasik, analisis regresi linear berganda, dan pengujian hipotesis. Hasil penelitian ini menunjukan bahwa : 1) struktur finansial tidak berpengaruh terhadap profitabilitas, 2) net working capital berpengaruh terhadap profitabilitas, 3) struktur finnasial dan net working capital secara simultan berpengaruh terhadap profitabilitas.

Alif Al Ghifari Pulungan; Inggrit Syahla Octalin; Ratih Kusumastuti

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

Analisis rasio keuangan perusahaan dapat digunakan untuk mengevaluasi kinerja keuangannya. Tujuan dari penelitian ini yaitu untuk mengetahui posisi serta kondisi keuangan perusahaan yang bermanfaat bagi pihak manajemen dan pihak lainnya yang berkepentingan. Dengan memeriksa rasio keuangan seperti rasio profitabilitas, manajemen dapat mengidentifikasi perubahan kinerja keuangan perusahaan selama beberapa periode, yang memungkinkan mereka mengukur apakah keuangan perusahaan meningkat atau menurun. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif. Sumber data penelitian ini diperoleh secara tidak langsung dari PT. Laporan keuangan Telkom Indonesia (Persero) Tbk, yang disimpan dan dipublikasikan untuk periode 2020-2022 di situs web BEI dan https://www.telkom.co.id , serta sumber daya online lainnya yang terkait dengan penelitian. Berdasarkan hasil perhitungan Rasio profitablitas, Rasio aktivitas, Rasio solvabilitas, dan Rasio likuiditas dapat disimpulkan bahwa PT. Telkom Indonesia Tbk Kondisi keuangannya cukup baik. Perusahaan memiliki kapasitas yang cukup untuk melakukan tindakan penjaminan dan pelunasan utangnya kepada kreditur, dan hasil analisis rasio keuangan ini juga dapat dijadikan tolok ukur bagi investor yang ingin berinvestasi di PT. Telkom Indonesia Tbk, karena kondisi keuangan perusahaan tetap kuat.

Muhammad Riyan Fahlefi; Resame Putri; Ratih Kusumastuti

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2023 CV. ALIM'SPUBLISHING

The purpose of this research is to evaluate the financial performance of PT. Garda Tujuh Buana Tbk during the period 2021 to 2022. In analyzing this financial performance, this study uses the theory of Financial Ratios, where financial ratio analysis will be carried out, especially on Liquidity Ratios, to assess the company's ability to meet short-term debt obligations. The analytical method used in this research is descriptive quantitative analysis. This approach involves calculating the relevant financial ratios in the company using certain formulas. The data and information for this research were obtained from the Indonesia Stock Exchange. The results of the analysis show that the condition of PT. Garda Tujuh Buana Tbk during the last two years from 2021 to 2022 can be said to be not good. The results showed that the level of liquidity ratios for two years obtained results; Current ratio of 55% and 200%, Quitck Ratio of 45% and 149%, Cash Ratio of 20% and 2%..

Jaiyanti Jaiyanti; Maria Cristina Raja; Ratih Kusumastuti

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

This study uses a financial ratio approach to examine the financial performance of Tri Banyan Tirta Tbk. This research is a quantitative descriptive study that uses financial data from businesses for two years between 2021 and 2022. Liquidity ratios, solvency ratios, profitability ratios, and activity ratios are all included in the financial ratio method. Based on the research results, it can be interpreted that the financial performance of Tri Banyan Tirta Tbk has decreased during the study period. Therefore, it is necessary to make efforts to improve financial performance by implementing effective and efficient business strategies and good risk management. In addition, the company also needs to improve operational performance and efficiency in the use of assets to develop the business in a sustainable manner in the future.

Dewi Fitriyana; Agustina Mutia; Rohana Rohana

Journal of Management and Social Sciences 2023 CV. Aksara Global Akademia

This study aims to determine the financial performance of the Sawit Mandiri Village Unit Cooperative (KUD) in Talang Makmur Village, Tebing Tinggi District when analyzed in terms of Profitability Ratios using Return On Assets (ROA), Return On Equity (ROE), and Service Operational Independence (BOPO). The method used in this research is descriptive qualitative research in the form of financial ratio analysis based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 06/Per/Dep.0/IV/2016 concerning Guidelines for Health Assessment of Savings and Loans Cooperatives Cooperative Savings and Loans Unit. The results of this study indicate that the financial performance of the Sawit Mandiri Village Unit Cooperative (KUD) in 2018-2022 based on Return on Assets (ROA) is considered low, this is based on the results of calculating the average Return on Assets (ROA) for 5 years, namely 8, 64%, in the unfavorable criterion, it is still far below the cooperative Return on Asset (ROA) standard, which is 10%. Based on Return on Equity (ROE) it is considered low, this is based on the results of calculating the average Return on Equity (ROE) for 5 years, namely 14.50%, in the criteria in very good criteria it meets the cooperative Return on Equity (ROE) standard, namely large 5%. Based on Service Operational Independence (BOPO) it is considered high, this is based on the calculation results of the average Service Operational Independence (BOPO) for 5 years, namely 9.92%, in very good criteria it meets the cooperative standard Service Operational Independence (BOPO), which is 100% .

Vhiny Kurniawan; Titin Agustin Nengsih; Faturahman

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

Penelitian dan analisi ini bertujuan untuk memperoleh sebuah bukti empiris mengenai pengaruh dari, rasio lancar (current ratio) dan rasio cepat (quick ratio) terhadap harga saham. Penelitian ini menggunakan data sekunder yang bersifat kuantitatif. Teknik yang digunakan dalam penelitian ini adalah teknik sampling, Teknik sampling yang diguunakan adalah tenik sampling jenuh, metode analisis yang digunakan yaitu analisis regresi liinier berganda dengan menggunakan aplikasi SPSS versi 25. Sampel yang digunakan dalam penelitian ini yaitu seluruh populasi yaitu, laporan keuangan PT Aneka Tambang Tbk periode 2015-2022 per triwulan, secara keseluruhan jumlah sampel selama 8 tahun terakhir sebanyak 31 sampel. Hasil penelitian dengan menggunakan pengujian hipotesis menggunakan uji T menunjukkan bahwa Rasio lancar (current ratio) berpengaruh signifikan terhadap harga saham Syariah dan Rasio cepat (quick ratio) tidak berpengaruh signifikan terhadap harga saham Syariah pada PT Aneka Tambang Tbk yang terdaftar di Jakarta Islamic Index Periode 2015-2022.

Pascal Candion Situmorang; Nur’ Ainun Hasibuan; Tiurlina Hasmawati Sihite

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

Tujuan penelitian ini adalah Untuk mengetahui dan menganalisis seberapa besar Pengaruh Perputaran Persedian Barang Terhadap Kebutuhan Modal Kerja Pada Bos Q Ponsel Sibolga. Adapun hipotesis yang diajukan adalah : Ada Pengaruh Perputaran Persedian Barang Terhadap Kebutuhan Modal Kerja Pada Bos Q Ponsel Sibolga Populasi dalam penelitian ini adalah seluruh laporan keuangan Bos Q Ponsel Sibolga. Sedangkan sampelnya adalah data laporan keuangan 3 tahun terakhir yakni tahun 2019 sampai tahun 2021. Data yang digunakan adalah data sekunder. Hasil perhitungan rasio persediaan barang diketahui tahun 2019 sampai tahun 2021 ditemukan sebesar 0,29 dan 0,30 artinya aset Bos Q Ponsel Sibolga hanya dapat menutupi 29% dan 30 % dari kewajiban jangka pendek Berdasarkan hasil perhitungan rasio modal kerja diketahui tahun 2019 sebesar 1,78 dan tahun 2020 sebesar 1,90 serta rasio modal kerja tahun 2021 sebesar 1,98 artinya Bos Q Ponsel Sibolga memiliki ketersediaan likuiditas tahun 2019 sebesar 178%, tahun 2020 sebesar 190% dan tahun 2021 sebesar 198% dari pembayaran kewajiban yang harus dilakukan. Koefisien korelasi persediaan barang terhadap modal kerja sebasar 0,998, hubungan tersebut sangat kuat  Model persamaan yang digunakan dalam penelitian ini adalah sebagai berikut Y = 1,273 + 0,824X menunjukkan kearah positif. Hasil uji thitung sebesar 15,973 > ttabel 12,706 maka hipotesis yaitu Ada pengaruh perputaran persedian barang terhadap kebutuhan modal kerja pada Bos Q Ponsel Sibolga dapat diterima                                                                                                           

Budi Dharma; Djauky Ridho Amwa; Vira Audini

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

Industri keramik merupakan sebuah usaha yang dilakukan melalui pembuatan keramik dari tanah liat yang kemudian dibentuk, dikeringkan, dibakar, kemudian pengglasiran. PT. Cahayaputra Asa Keramik, Tbk (Kaisar Ceramics) merupakan salah satu usaha yang bergerak di bidang industri keramik dengan menghasilkan bahan – bahan bangunan yang berlokasi di Karawang, Jawa Barat. Teknik deskriptif kuantitatif digunakan pada penelitian ini, dengan data sekunder Laporan Keuangan dari PT. Cahayaputra Asa Keramik Tbk Periode 2017-2021. Diperoleh rasio lancar tahun 2017 bernilai 132%, 2018 bernilai 502%, 2019 bernilai 385%, 2020 bernilai 121%, 2021 bernilai 90%. Sedangkan rasio cepat 2017 bernilai 57%, 2018 bernilai 309%, 2019 bernilai 201%, 2020 bernilai 74%, 2021 bernilai 47%.  ROI 2017 bernilai 0,5%, 2018 bernilai 8%, 2019 bernilai 0,2%, 2020 bernilai 1% dan 2021 bernilai 3%. Sedangkan ROE 2017 bernilai 1,2%, 2018 bernilai 12,7%, 2019 bernilai 0,4%, 2020 bernilai 1,6%, dan 2021 bernilai 6,2%.