TITLE OF ARTICLE ANALYSIS OF FINANCIAL MANAGEMENT EFFECTIVENESS AT PT BAYU BUANA TBK THROUGH LIQUIDITY, ACTIVITY, AND SOLVENCY

Abstract

This research aims to analyze the effectiveness of financial management at PT Bayu Buana Tbk through the assessment of liquidity, activity, and solvency ratios during the 2015–2024 period. The study employs a quantitative descriptive approach using secondary data derived from the company’s annual financial statements. Liquidity ratios are used to evaluate the company’s ability to meet short-term obligations, activity ratios to measure the efficiency of asset utilization in generating revenue, and solvency ratios to assess the company’s long-term financial stability. The analysis results show that PT Bayu Buana Tbk has maintained a stable level of liquidity throughout the observation period, indicating its capability to fulfill current liabilities. The company’s activity ratios suggest effective asset management, while solvency ratios demonstrate a strong ability to manage debt and sustain financial independence. Overall, the findings indicate that PT Bayu Buana Tbk has effectively managed its financial performance during 2015–2024, ensuring continuous growth and sound financial health.