ANALISIS RASIO LIKUIDITAS DAN SOLVABILITAS PADA PT FAJAR BHAKTI BUANA TAHUN 2022-2023

Nike Triani Sirri Nurfitriani Muhammad Maulana

Abstract


This study aims to determine and analyze the financial performance of PT Fajar Bhakti Buana in 2022 - 2023.

The theoretical basis in this study is Management Accounting Theory, especially Financial Performance, Liquidity, and Solvency. The analytical tools used in this study are Current Ratio, Quick Ratio, Cash Ratio, Debt to Assets Ratio (DAR), and Debt to Equity Ratio (DER).

The results of the research showed that there was an increase in the Current Ratio at PT Fajar Bhakti Buana in 2022 - 2023. There was an increase in Quick Ratio at PT Fajar Bhakti Buana in 2022 - 2023. There was an increase in the Cash Ratio at PT Fajar Bhakti Buana in 2022 - 2023. There was a decrease in Debt to Assets Ratio at PT Fajar Bhakti Buana in 2022 - 2023. There was a decrease in Debt to Equity Ratio at PT Fajar Bhakti Buana in 2022 - 2023. Overall the Liquidity Ratios and Solvency Ratios indicate a increase in the Financial Performance of PT Fajar Bhakti Buana in 2022 - 2023.


Keywords


Financial Performance, Liquidity, Solvency.

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References


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DOI: https://doi.org/10.31293/jma.v13i3.8570

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