Tren Keuangan: Analisis Rasio Kinerja PT. Telekomunikasi Indonesia Tbk untuk Menilai Kesehatan Keuangan Perusahaan

Authors

  • St. Salmah Sharon Sekolah Tinggi Ilmu Ekonomi Ciputra Makassar
  • R.A. Widyanti Diah Lestari Universitas Batam
  • Anny widiasmara universitas PGRI Madiun
  • Syamsul Bahri Universitas Batam

DOI:

https://doi.org/10.25273/inventory.v8i2.21253

Keywords:

Financial Ratios, Liquidity, Profitability, Solvency, Financial Performance

Abstract

This research aims to analyze the financial trends of PT. Telekomunikasi Indonesia Tbk (Telkom) from 2020 to 2022 uses performance ratio analysis as a tool to evaluate the company's financial health. Through the use of financial ratio analysis methods, this study explores various aspects of Telkom's financial performance, including profitability, liquidity, solvency and operational efficiency, as well as tracking changes that occurred during that period. The analysis results show that Telkom shows relative stability in its profitability, even though it faces liquidity challenges in 2021 due to the impact of the COVID-19 pandemic. However, the company's solvency ratio shows a consistent increase, indicating Telkom's ability to meet long-term financial obligations. In addition, this study also identifies several areas where Telkom can improve its operational efficiency, such as in asset management and inventory management. These findings provide valuable insights for stakeholders to understand Telkom's financial condition and to take the necessary strategic steps to strengthen the company's financial health in the future

Downloads

Download data is not yet available.

References

Arkan, T. (2016). The Importance of Financial Ratios in Predicting Stock Price Trends: A Case Study in Emerging Markets. Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia, 79. https://doi.org/10.18276/frfu.2016.79-01
Azizah, A. N., & Sutardi, A. (2023). Financial Performance Analysis of PT XYZ and Compliance Of Financial Loan Covenant Toward Debt Repayment Capability. Journal Integration of Social Studies and Business Development, 1(2). https://doi.org/10.58229/jissbd.v1i2.120
Hastuti, K. T. (2021). Analisa Rasio Keuangan, Common Size, Dan Trend Pada Badan Penyelenggara Jaminan Sosial (BPJS) Kesehatan Periode Tahun 2015-2019. Artikel Ilmiah Universitas Hayam Wuruk Perbanas Surabaya.
Jensen, M., & Meckling, W. (1976). Theory of the firm: Managerial behaviour, agency costs and ownership structure. Journal of Financial Economics, 3, 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Maria Silvia Avi, Prof. (2023). Financial Ratios: Considerations of Their Relevance to Corporate Financial Analysis and an In-Depth Look at the Major Errors Often Mar These Ratios. International Journal of Business & Management Studies, 04(04). https://doi.org/10.56734/ijbms.v4n4a5
Oktavia, D. D., Alfiah, A., & Lestari, I. M. (2023). Menilai kinerja keuangan PT. Sumber Alfaria Trijaya Tbk (Alfamart) periode 2018-2021 dengan menggunakan rasio profitabilitas dan rasio solvabilitas. Jurnal Ilmiah Bisnis Dan Perpajakan (Bijak), 5(2). https://doi.org/10.26905/j.bijak.v5i2.10086
Yasin, A., & Fisabilillah, L. W. P. (2021). Analisis Komparasi Kinerja Keuangan Bank Perkreditan Rakyat (BPR) Sebelum dan Pada Pandemi Covid-19. EQUILIBRIUM : Jurnal Ilmiah Ekonomi Dan Pembelajarannya, 9(2). https://doi.org/10.25273/equilibrium.v9i2.10011
Yosefina Andia Dekrita, & Magdalena Samosir. (2023). Trend Kinerja Keuangan Koperasi Kredit Simpan Pinjam : Perspektif Arus Kas Operasi (Studi pada Koperasi Primer di Puskopdit Swadaya Utama Maumere). Jurnal Projemen UNIPA, 9(3). https://doi.org/10.59603/projemen.v9i3.37
Darmianto. (2019). Analisis Trend Laporan Keuangan. Edisi Pertama. Cetakan Pertama. Jakarta: PT Elex Media Komputindo.
Hery. (2015). Analisis Laporan Keuangan. Edisi Keempat. Cetakan Kedua. Jakarta: PT Grasindo.
Kasmir. (2016). Analisis Laporan Keuangan. Edisi Kedua. Cetakan Kedua. Jakarta: PT Raja Grafindo Persada.
Kasmir. (2019). Analisis Laporan Keuangan. Edisi Pertama. Cetakan Keduabelas. Jakarta: PT Raja Grafindo Persada.
Sujarweni, V. Wiratna. (2021). Analisis Laporan Keuangan. Edisi Keempat. Yogyakarta: Cetakan Pertama. Pustaka Baru Press.

Downloads

Published

2024-11-21

Issue

Vol. 8 No. 2 (2024): INVENTORY

Section

Articles

License

Copyright (c) 2024 St. Salmah Sharon, R.A. Widyanti Diah Lestari, Anny widiasmara, Syamsul Bahri

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish in this journal agree to the following terms:

 

  1. The copyright of any article is held by its author.
  2. The author grants the journal, first publication rights with the work licensed concurrently under a Creative Commons Attribution License which allows others to share the work with an acknowledgment of authorship and the work's initial publication in this journal.
  3. Authors may make additional separate contractual arrangements for the non-exclusive distribution of the published journal version of the work (for example, posting it to an institutional repository or publishing it in a book), with acknowledgment of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (for example, in institutional repositories or on their websites) before and during the submission process, as doing so can lead to a productive exchange, as well as earlier and larger citation of the published work.
  5. Published articles and related materials are distributed under a Creative Commons Attribution-ShareAlike 4.0 International License