Kory Sulistiani 1, Catur Kumala Dewi 2 Astrid Napita Sitorus3


The purpose of this research is to determine the liquidity level of PT.Pelayaran Duta Lintas Samudera during the pandemic. Liquidity is a company's ability to pay off short-term debt on time, including paying off part of long-term debt that is due in the year concerned.

          This research is a qualitative research using calculations on data in the form of company financial reports, namely income statements and balance sheets for four years, the 2018-2021 period. The analytical tool in this study uses the liquidity ratio with the current ratio, cash ratio, and quick ratio methods.

          The results of the research based on the proposed hypothesis show that the liquidity ratio is based on: (1) The current   ratio is declared "increasing", this is based on the calculation of the current ratio in the last 2 years increasing to above 200%, which is 264.9%. (2) The quick ratio is declared “increasing”, this is based on the calculation of the quick ratio in the last 2 years, increasing to above 50%, which is 199.6%. (3) The cash ratio is declared “increasing”, this is based on the calculation of the cash ratio in the last 2 years which has increased to above 150%, which is 254.7%.

         Based on the results of this study, it is concluded that the level of liquidity of PT. Pelayaran Duta Lintas Samudera from 2018 to 2021 will not experience a decline based on the current ratio,  cash ratio and quick ratio.  It is expected that PT.  Pelayaran  Duta  Lintas  Samudera  will  continue  to  maintain  the  company's liquidity due to the uncertain economic situation in the future even though it has managed to get through the Covid-19 pandemic.based on the current ratio, cash ratio and quick ratio


Liquidity, Current Ratio, Cash Ratio, and Quick Ratio

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