Analisis Kinerja dan Laporan Keuangan (Studi Kasus pada PT. Alamtri Resource Indonesia Tbk)

Authors

  • Sri Hairunnisa Universitas Telkom, Bandung, Indonesia
  • Rahmadi Universitas Telkom, Bandung, Indonesia https://orcid.org/0009-0005-1557-313X
  • Alit Yuniargan Eskaluspita Universitas Telkom, Bandung, Indonesia

DOI:

https://doi.org/10.32493/jiaup.v13i1.46832

Keywords:

financial performance, Financial Ratios, Financial Evaluation

Abstract

This study aims to evaluate the financial performance of PT Alamtri Resources Indonesia Tbk during the 2021-2023 period using a quantitative descriptive approach. The analysis used financial ratios, including liquidity, solvency, activity, and profitability ratios, to evaluate the company's balance sheet and income statement. The results showed fluctuations in financial performance over three years. Liquidity ratios increased in 2022 but decreased again in 2023, while solvency ratios showed a downward trend reflecting more conservative debt management. Activity ratios indicate improved efficiency in using fixed assets, but the effectiveness of total assets still needs improvement. Profitability ratios peak in 2022 but decline in 2023. These findings suggest that more efficient resource management, such as an increase in the liquidity ratio above 22% and a decrease in the solvency ratio below 3%, as well as optimization of profitability with a minimum Return on Investment (ROI) target of 2.5%, is required to maintain stability and support future growth in the company's financial performance.

ABSTRAK

 Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan PT Alamtri Resources Indonesia Tbk selama periode 2021-2023 menggunakan pendekatan deskriptif kuantitatif. Analisis dilakukan dengan menggunakan rasio keuangan yang meliputi rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas untuk mengevaluasi laporan neraca dan laporan laba rugi perusahaan. Hasil penelitian menunjukkan fluktuasi kinerja keuangan selama tiga tahun. Rasio likuiditas meningkat pada tahun 2022 namun menurun kembali pada tahun 2023, sedangkan rasio solvabilitas menunjukkan tren penurunan yang mencerminkan pengelolaan utang yang lebih konservatif. Rasio aktivitas mengindikasikan efisiensi yang meningkat dalam penggunaan aset tetap, namun efektivitas total aset masih perlu ditingkatkan. Rasio profitabilitas mencapai puncaknya pada tahun 2022 tetapi mengalami penurunan pada tahun 2023. Temuan ini menunjukkan bahwa  pengelolaan sumber daya yang lebih efisien, seperti peningkatan rasio likuiditas di atas 22% dan penurunan rasio solvabilitas di bawah 3%, serta optimalisasi profitabilitas dengan target Return on Investment (ROI) minimal 2,5%, diperlukan untuk menjaga stabilitas dan mendukung pertumbuhan kinerja keuangan perusahaan di masa depan.

Kata kunci: Kinerja Keuangan, Rasio Keuangan, Evaluasi Keuangan

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Published

2025-01-31

Issue

Vol. 13 No. 1 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang

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