Analisis Kinerja Keuangan PT Indonesia Paradise Mengunakan Rasio Likuiditas dan Rasio Profitabilitas
DOI:
https://doi.org/10.54259/akua.v4i1.3584Keywords:
Financial Performance, Liquidity Ratio, Profitability Ratio, PT Indonesia ParadiseAbstract
This study aims to analyze the financial performance of PT Indonesia Paradise by utilizing liquidity and profitability ratios over the 2021-2023 period. The primary issue faced by the company is the declining trend in financial ratios, which could potentially hinder the company's operational sustainability. A quantitative approach was employed in this research, with secondary data obtained from financial statements PT Indoenesia Paradise such as balance sheets and income statements, complemented by a literature review. The data were analyzed using descriptive analysis and financial ratio analysis methods using Microsoft exel. The results indicate significant declines in liquidity ratios, including the current ratio, quick ratio, and cash ratio, particularly in 2023, which fell below industry standards. Similarly, profitability ratios such as net profit margin and return on equity showed a downward trend, reflecting reduced efficiency in generating profits. These trends highlight challenges in maintaining financial stability and operational performance. The study concludes that PT Indonesia Paradise needs to improve its cash management, enhance cost control measures, and adopt more effective operational strategies. These steps are critical to reversing the downward trends, improving financial performance, and ensuring the company's long-term sustainability in a competitive industry.
Downloads
References
A. Baune, S. I. Pakaya, and L. M. Amali, “Analisis Kinerja Keuangan Sebelum dan Selama Pandemi Covid 19 Pada Perusahaan Sektor Pariwisata yang Terdaftar di BEI 2019-2020,” Jambura, vol. 5, no. 1, p. 2022, 2022, [Online]. Available: http://ejurnal.ung.ac.id/index.php/JIMB
S. W, “No 主観的健康感を中心とした在宅高齢者における 健康関連指標に関する共分散構造分析Title,” p. 6, 2015.
F. B. E and C. ehrhardt M, Financial management., vol. 46, no. 7. 1972.
A. Nurwitasari, I. Waspada, and M. Sari, “Comparison of Tourism and Hospitality Industry Financial Performance Before and After COVID-19,” Nhi Hosp. Int. J., vol. 1, no. 2, pp. 64–74, 2023, doi: 10.34013/nhij.v1i2.950.
J. C. Van Horne and J. M. Wachowicz, Fundamentals of Financial Management 13th Edition. 2008.
A. R. S, W. W. R, and J. J, “Corporate finance,” Corp. Financ., 2013, doi: 10.12737/914.
S. Nugroho, Metode kuantitatif bisnis. 2008.
D. Cahyasari, “Analisis Likuiditas dan Aktivitas Terhadap Profitabilitas Pada Pt. United Tractors Tbk.,” J. Br., vol. 2, no. 2, pp. 16–29, 2022, [Online]. Available: https://jurnal.pradita.ac.id/index.php/jb/article/view/282
U. N. Atul, Y. N. I. Sari, and Y. J. Lestari, “Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Perusahaan,” E-Jurnal Akunt. TSM, vol. 2, no. 3, pp. 89–96, 2022, doi: 10.34208/ejatsm.v2i3.1396.
T. Destiani and R. M. Hendriyani, “Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Perusahaan,” Al-Kharaj J. Ekon. Keuang. Bisnis Syariah, vol. 4, no. 1, pp. 33–51, 2021, doi: 10.47467/alkharaj.v4i1.488.
A. H. Fadlilah, D. N. Dambe, P. A. Cakranegara, D. Djohan, and I. Moridu, “Literature Review: Diferensiasi Efek Current Ratio dan Profitability Ratio pada Harga Saham Perusahaan,” J. Econ. Bussines Account., vol. 6, no. 2, pp. 1105–1118, 2023, doi: 10.31539/costing.v6i2.4920.
A. F. Insan and I. Purnama, “Pengaruh Current Ratio Dan Quick Ratio Terhadap Perubahan Laba Pada Pt. Akasha Wira Internasional Tbk,” J. Ilm. Manaj. dan Bisnis, vol. 6, no. 1, pp. 68–78, 2021, doi: 10.38043/jimb.v6i1.3070.
N. D. T. Dewi and E. W. H. Budianto, “Pemetaan Topik Penelitian seputar Pengaruh Variabel Mikroekonomi: Studi Bibliometrik VOSviewer dan Literature Review Nindi Dwi Tetria Dewi, Eka Wahyu Hestya Budianto Universitas Islam Negeri Maulana Malik Ibrahim Malang,” 2022.
N. M. Nugraha and F. I. Susyana, “JEMPER ( Jurnal Ekonomi Manajemen Perbankan ) ASSETS , DAN CURRENT RATIO TERHADAP,” J. Ekon. Manaj. Perbank., vol. 3, no. 1, pp. 56–69, 2021.
C. A. Setiawan and T. Rosa, “The Analysis of The Effect of Return of Investment (ROI) on Stock Price and Financial Performance of a Company,” J. Accounting, Manag. Econ. Bus., vol. 1, no. 1, pp. 20–29, 2023, [Online]. Available: http://journals.eduped.org/index.php/analysis
E. Djannah, Roni, Maftukhin, D. Harini, and indah dewi Mulyani, “Pengaruh Return on Assets (Roa) Dan Return on Equity (Roe) Terhadap Harga Saham Perbankan,” Manaj. Bisnis J., vol. 5, no. 2, pp. 1–12, 2019, doi: 10.37303/embeji.v5i2.85.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Muhammad Alfin Gilang, Bagus Sugiarto, Nathaniel Septian Prasmono, Dyah Cahayasari

This work is licensed under a Creative Commons Attribution 4.0 International License.
Hak cipta pada setiap artikel adalah milik penulis.
Penulis mengakui bahwa AKUA (Jurnal Akuntansi dan Keuangan) sebagai publisher yang mempublikasikan pertama kali dengan lisensi Creative Commons Attribution 4.0 International License.
Penulis dapat memasukan tulisan secara terpisah, mengatur distribusi non-ekskulif dari naskah yang telah terbit di jurnal ini kedalam versi yang lain, seperti: dikirim ke respository institusi penulis, publikasi kedalam buku, dan lain-lain. Dengan mengakui bahwa naskah telah terbit pertama kali pada AKUA (Jurnal Akuntansi dan Keuangan).
























