Analisis Rasio Profitabilitas dan Rasio Likuiditas dalam Mengukur Kinerja Keuangan PT. Wilmar Cahaya Indonesia
DOI:
https://doi.org/10.30640/jumma45.v5i1.5896Keywords:
Financial Performance, Financial Statements, Liquidity Ratios, Profitability Ratios, PT Wilmar Cahaya IndonesiaAbstract
This study focuses on evaluating and analyzing the company's financial performance through the use of financial ratios at PT. Wilmar Cahaya Indonesia Tbk for the period 2022–2024 based on profitability ratios and liquidity ratios. The research method used is a descriptive method with quantitative analysis. The data source used is secondary data obtained from the company’s financial statements, particularly the balance sheet and income statement. The ratios analyzed include Gross Profit Margin (GPM), Net Profit Margin (NPM), Operating Profit Margin (OPM), Return on Equity (ROE), Return on Investment (ROI), Current Ratio, Quick Ratio, and Cash Ratio. The results of the study indicate that the company has a sufficient level of liquidity to meet its short-term obligations. Based on the calculation of profitability ratios, the company’s performance experienced fluctuations with a decline in 2023 and a significant increase in 2024. Meanwhile, in terms of liquidity, the company shows a relatively stable condition and is able to maintain its ability to pay short-term liabilities. Overall, the financial performance of PT. Wilmar Cahaya Indonesia Tbk at the end of the research period shows a recovery and improvement compared to the previous period.
References
Anggraini, D., Marlina, N., & Haryati, Y. (2020). Penerapan penyusunan laporan keuangan berdasarkan standar akuntansi keuangan entitas mikro, kecil, dan menengah (SAK EMKM) pada UD Abdul Rota Lubuk Tua Kecamatan Muara Kelingi Kabupaten Musirawas. Jurnal Akuntansi STIE (JAS), 6.
Fahmi, I. (2017). Analisis laporan keuangan (Cetakan 6). Alfabeta.
Hardana, A. L., & Hulu, D. (2025). Analisis laporan keuangan sebagai alat untuk menilai kinerja keuangan perusahaan pada PT Siloam International Hospitals Tbk periode 2020-2023. Jurnal Ilmu Manajemen Bisnis Dan Akuntansi. https://doi.org/10.61132/rimba.v3i3.1929
Kasmir. (2019). Analisis laporan keuangan (Pertama). PT Raja Grafindo Persada.
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2022). Intermediate accounting (18th ed.). Wiley.
Nasution, F., & Dewi, I. S. (2023). Analisis kinerja keuangan pada PT Perkebunan Nusantara V Pekanbaru Provinsi Riau. 2023, 141–150. https://doi.org/10.25299/dp.2023.vol39(2).16427
Nisa, T. (2020). Analisis rasio keuangan pada perusahaan sektor pertambangan yang terdaftar di BEI 2016-2019. 03(01), 63–74.
Robinson, T. R., Henry, E., Pirie, W. L., & Broihahn, M. A. (2020). International financial statement analysis (4th ed.). Wiley.
Simanullang, R., & Chandra, D. (2021). Analisis rasio profitabilitas dan rasio likuiditas terhadap kinerja keuangan pada perusahaan manufaktur sub sektor food & beverages yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Kewirausahaan, Akuntansi, Dan Manajemen TRI BISNIS, 3, 215. https://doi.org/10.59806/tribisnis.v3i2.44
Subramanyam, K. R. (2023). Financial statement analysis (12th ed.). McGraw-Hill Education.
Sujarweni, V. W. (2017). Analisis laporan keuangan: Teori, aplikasi, dan hasil penelitian. Pustaka Baru Press.
Supriadi, A., Siwi, T., & Hasrina, Y. (2022). Penerapan laporan keuangan untuk menilai kinerja perusahaan pada PT Dinamika Pemuda Cipta Utama. Jurnal Ilmiah Manajemen. https://doi.org/10.58437/mim.v11i2.109
Syaharman. (2021). Analisis laporan keuangan sebagai dasar untuk menilai kinerja perusahaan pada PT Narasindo Mitra Perdana. Jurnal Insitusi Politeknik Ganesha Medan. https://doi.org/10.33395/juripol.v4i2.11151
Weygandt, J. J., Kimmel, P. D., & Mitchell, J. E. (2022). Financial accounting (11th ed.). Wiley.
Wild, J. J., Shaw, K. W., & Chiappetta, B. (2021). Fundamental accounting principles (25th ed.). McGraw-Hill Education.
Wulansari, M., & Rosento. (2024). Analisis kinerja keuangan dengan menggunakan metode rasio keuangan pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Jurnal Ekonomi, Akuntansi Dan Manajemen. https://doi.org/10.30640/trending.v2i4.3256
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Jurnal Mahasiswa Manajemen dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
