ANALISIS KINERJA KEUANGAN MENGGUNAKAN RASIO KEUANGAN PADA PT CAMPINA ICE CREAM INDUSTRY TBK PERIODE 2022-2023

Abstract

This study aims to evaluate the financial performance of PT Campina Ice Cream Industry Tbk using ratios, namely liquidity ratio (CR), profitability (ROA & ROE), and solvency (DAR), during the 2022-2023 period. The research method applied is a quantitative descriptive approach with secondary data from the company's financial reports obtained through the Indonesia Stock Exchange. Based on the research results, the company's financial report conditions are in a very stable and healthy state. The company achieved an increase in net profit, which was recorded at IDR 121.2 billion in 2022 and rose to IDR 127.4 billion in 2023. Additionally, the company's liquidity level is at a very safe level, making it fully capable of ensuring the payment of short-term obligations on time. Management's effectiveness in managing debt is also reflected in the well-maintained solvency ratio. In conclusion, the company's financial performance, characterized by strong stability and operational efficiency, shows an improvement throughout the observation period.