Analisis Rasio Keuangan Sebagai Alat Untuk Pengukuran Kinerja Keuangan Menggunakan Rasio Likuiditas, Rasio Profitabilitas dan Rasio Solvabilitas Terhadap PT. Ace Hardware Indo

Muhammad Rachman Fatah Rachman; Arif Fadilla Arif Fadilla

doi:10.24127/diversifikasi.v4i4.7034

Muhammad Rachman Fatah Rachman Universitas Singaperbangsa Karawang
Arif Fadilla Arif Fadilla Universitas Singaperbangsa Karawang

DOI: https://doi.org/10.24127/diversifikasi.v4i4.7034

Keywords: Financial Ratios, Liquiditas, profitability, solvency

Abstract

The purpose of this study is to examine how PT. Ace Hardware Indonesia Tbk, which is listed
on the Indonesia Stock Exchange (IDX), used financial measures to assess its financial
performance from 2021 to 2023. PT ACE Hardware Indonesia Tbk is a retail business that
sells lifestyle and home goods. The financial ratio analysis approach was employed to collect
quantitative data for the investigation. Liquidity ratios—current, quick, and cash—activity
ratios—fixed asset turnover, total asset turnover—leverage ratios—debt to total assets, debt
to capital—and profitability ratios—gross profit margin, operating profit margin, net profit
margin, return on investment, and return on capital—are the financial ratios that are used.
Additional sources of data were used in this research. approaches to collecting data with
documentation studies, The income statements and balance sheets from 2021 to 2023 that are
accessible on the Indonesia Stock Exchange belong to the secondary data documents that
have been used. The research results showed that, with the company's ups and downs
between 2021–2023, the liquidity and ratios of leverage had excellent financial results. The
activity ratio shows a relatively good financial performance, showing how important it is for
the company to maximize the best posible use of its asset in order to fulfill its financial responsibilities. The profitability ratio shows the company's substandard financial
performance and the failure of management to effectively oversee assets and guarantee
ongoing operations in order to produce predictable profits. However, the company could
offer its products at a reduced price according to the gross profit margin. The study's
conclusion offers data regarding the importance of financial metrics for assessing the
company's financial health to investors and other stakeholders. The suggestions center on
improving the management of assets and liabilities in order to fortify the business's financial
position moving forward

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