ANALISIS RASIO LIKUIDITAS DAN RASIO RENTABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT. MUSTIKA RATU, TBK

Ani Putri Gulo

doi:10.57094/jim.v7i1.1747

Ani Putri Gulo Universitas Nias Raya

DOI: https://doi.org/10.57094/jim.v7i1.1747

Keywords: Liquidity Ratio, Profitability Ratio, Financial performance

Abstract

This research aims to find out how the financial performance of PT. Mustika Ratu, Tbk during 2012-2021 based on analysis of liquidity ratios and profitability ratios. The type of research used in this research is descriptive qualitative research. The results of this research indicate that the level of health of PT's financial performance. Mustika Ratu is in the bad category. Based on the liquidity ratio, the level of financial health at PT. Mustika Ratu Tbk from 2012-2021 is classified as not good. From the profitability ratio aspect, the level of financial health in 2012-2021 is classified as poor because it does not meet the average industry standard. Thus it can be said that from the aspect of liquidity ratios and profitability ratios of PT. Mustika Ratu has poor financial performance in operating and competing in the business world in the cosmetics industry. The suggestion in this research is that in order for the company's financial performance to be good, the company should carry out ratio analysis to find out more deeply the condition or state of the company's financial report performance.

References

Dakhi, P. (2023). The Influence Of Service Quality And Product Quality On Consumer Satisfaction With Purchasing Decisions As Intervening Variables At Alfamidi Diponegoro Teluk Dalam-Nias Selatan. Jurnal Ekonomi, 12(01), 956–964. http://ejournal.seaninstitute.or.id/index.php/Ekonomi

Duha, T. (2023). The work performance employees of the environmental service of south nias district was examined from the effect of work ethic and communication. Journal of Management Science (JMAS), 6(3), 462–469.

Duha, T., & Dakhi, Y. (2020). Job Satisfaction of Non-Permanent Teachers in South Nias Amid Limitation. Jurnal Manajemen, 24(2), 250–265. https://doi.org/10.24912/jm.v24i2.646

Fau, J. F. (2020). ANALISIS EKSPOR KARET DAN KOPI INDONESIA KE NEGARA JEPANG DAN NEGARA SINGAPURA (PENDEKATAN MODEL GRAVITY). Jurnal Education and Developmen, 8(3), 932–937.

Fau, J. F., & Buulolo, P. (2023). Pengaruh lingkungan kerja terhadap produktivitas kerja pegawai di kantor Samsat kabupaten Nias Selatan. Remik: Riset Dan E-Jurnal Manajemen Informatika Komputer, 7(1), 533–536. https://doi.org/10.33395/remik.v7i1.12104

Fau, J. F., Waruwu, Y., Jaya Mendrofa, K., & Wau, F. T. (2023). Pengaruh Disiplin Kerja dan Semangat Kerja terhadap Kinerja Pegawai pada KantorCamat Telukdalam. Remik: Riset Dan E-Jurnal Manajemen Informatika Komputer, 7(3), 1421–1427. https://doi.org/10.33395/remik.v7i3.12786

Fau, J. F., & Wau, M. (2022). Implementasi Kebijakan Refocusing Anggaran Penanggulangan Covid -19 di Kabupaten Nias Selatan. Remik: Riset Dan E-Jurnal Manajemen Informatika Komputer, 6(2), 187–191. https://doi.org/10.33395/remik.v6i2.11478

Fau, S. H., & Gohae, A. S. (2022). The Effect Of Profitability And Liquidty On Value Companies With Capital Structure As Intervening Variables. Jurnal Ekonomi, 11(03), 1679–1687. http://ejournal.seaninstitute.or.id/index.php/Ekonomi

Gohae, A. S. (2020). PENGALAMAN MAGANG, MINAT KERJA DAN PENGARUHNYA TERHADAP KESIAPAN KERJA MAHASISWA AKUNTANSI. Jurnal Ilimiah MEA (Manajemen, Ekonomi, Akuntansi), 4(3), 1954–1964.

Manao, A. (2020). PENGARUH PELAYANAN TERHADAP LOYALITAS PELANGGAN PADA SALON LIDEO. Jurnal Education and Development, 8(2), 301–303.

Waruwu, Y., & Tafonao, A. (2022). PENGARUH KONFLIK TERHADAP KOMITMEN ORGANISASI DI KSP3 NIAS. JURNAL MathEdu (Mathematic Education Journal), 5(3), 189–193. http://journal.ipts.ac.id/index.php/

Wau, M., & Dakhi, Y. (2022). Pengaruh Profitabilitas terhadap Nilai Perusahaan Struktur Modal sebagai Variabel Intervening pada Perusahaan Sierad Produce Tbk 1. Riset Dan E-Jurnal Manajemen Informatika Komputer, 6(2), 173–186. https://doi.org/10.33395/remik.v6i2.11428

Wau, M., Dakhi, Y., & Mendrofa, K. J. (2021). The Role of Corporate Governance as Moderating Variable Between Capital Structure and Mining Company Performance. Journal of Economics, Finance and Accounting Studies (JEFAS), 3(2), 152–157. https://doi.org/10.32996/jefas

Wau, M., Manao, A., & Dakhi, Y. (2023). Pengaruh Pengawasan Internal dan Kepemimpinan Terhadap Kinerja Pegawai Pada Dinas Sosial. Pengayaan: Jurnal Manajemen, 13(1), 166–173.

Wau, M., & Waruwu, Y. (2021). Pengaruh Kebijakan Deviden Terhadap Kinerja Perusahaan Pertambangan Studi Empiris Pada Perusahan Manufaktur Di Bursa Efek Indonesia Tahun 2016-2018. JURNAL MUTIARA AKUNTANSI, 6(2), 103–117. https://doi.org/10.51544/jma.v6i2.2157

Wau, Y., & Wau, M. (2023). Pengaruh Disiplin dan Lingkungan Kerja terhadap Kinerja Pelayanan terhadap Kinerja Dinas Pertanian dan Ketahanan Pangan Kabupaten Nias Barata. Remik: Riset Dan E-Jurnal Manajemen Informatika Komputer, 7(1), 572–582. https://doi.org/10.33395/remik.v7i1.12107

Zagoto, R., & Zalogo, E. F. (2023). PENGARUH SOSIALISASI PAJAK DAN LAYANAN INSTANSI TERHADAP KEPATUHAN WAJIB PAJAK PAJAK BUMI DAN BANGUNAN PERKOTAAN DAN PERDESAAN. JURNAL ILIMIAH BISNIS DAN PERPAJAKAN, 5(1), 83–89.