Quick Ratio Research Articles

Analisis Laporan Keuangan untuk Mengukur Kinerja Keuangan pada PT. Asia Sejahtera Mina Tbk

This study aims to determine the financial performance pf Pt. Asia Sejahtera Mina Tbk. Using two ratios, namely likuidity and profitability, this study uses a quantitative descriptive method using secondary data analysis in the form of financial reports for the period 2019-2023. Research findings based on likuidity ratio analysis show that the current ratio, quick ratio, and cash ratio are used by researchers to determine whether the company’s likuidity threshold in 2019-2023 fluctuates. And based on the relative profitability analysis, it shows that return on infestment and return on equity also fluctuate

Analysis Of Liquidity Ratio And Solvability Ratio On The Financial Performance Of Sepakat Sejahtera Syariah Cooperative

Abstract: The population of this research is the Sepakat Sejatela Syariah Cooperative from 2020 to 2022. The data collection method used is the library survey method. The data used in this research was obtained from the Indonesian Stock Exchange website (www.idx.co.id) and the Sepakat Sejahtera Syariah Cooperative website (https: //ntbmall.com) /store/. This data is secondary data in the form of the next report. Koperashi-Syariah-Prosperity Agreement). The data analysis technique used is to analyze data by describing or illustrating the data using liquidity ratios (current ratio, short-term ratio, liquidity ratio) and solvency ratios (debt to asset ratio, debt to asset ratio). Descriptive analysis whose aim is to analyze. Analysis of long-term equity and debt ratios). The results of the analysis are as follows. (1) Liquidity Ratio: Based on the average calculation for 2020-2022, the current ratio is 1224.67%, the quick ratio is 1221.07%, and the current ratio is less than 636.91%. Because this ratio is above the institutional average, it is recommended for institutions to maintain their financial performance and increase profits in the coming year. Businesses must manage the capital invested in assets, increase sales, and reduce operational costs incurred.Keywords: Liquidity, Solvency, Financial Performance

Financial Performance Analysis of PT. Sewindo Consultans for the Years 2021-2022

This research aims to analyze the financial performance of PT. Sewindo Consultans for the years 2021-2022. The research method used is descriptive research with a quantitative approach. The data used in the research are the financial data from the income statement and balance sheet. Secondary data was used in this research. Financial ratio analysis was used as the method of data analysis. The research findings indicate that: Liquidity ratios, which measure the company's ability to meet its short-term obligations through the current ratio and quick ratio, are in a "poor" condition. Solvency ratios, which measure the extent to which the company's assets are financed by debt through the debt to assets ratio and debt to equity ratio, are in a "poor" condition. Activity ratios, which measure how effectively the company utilizes its assets through the fixed assets turnover ratio, are in a "poor" condition, while the total assets turnover ratio is in a "good" condition. Profitability ratios, which measure the company's ability to generate profit through the return on investment and return on equity indicators, are in a "poor" condition. In general, the results of the liquidity, solvency, activity, and profitability ratio analysis of PT. Sewindo Consultans' financial performance for 2021-2022, as seen from various indicators used, show that almost all of them are below industry standards, indicating that the company is in a "poor" condition.

ANALYSIS OF FINANCIAL ECONOMIC INDICATORS FROM A SUSTAINABILITY PERSPECTIVE: STUDY WITH COMPANIES IN THE ENERGY SECTOR LISTED ON B3

Global demand for electricity is growing continuously. Therefore, the analysis of the companies involved becomes timely. This study investigates the impact of the disclosure of sustainability reports, with and without audit opinions, on the economic and financial performance of companies listed on B3 during the period from 2019 to 2023. Methodologically, the research has a descriptive approach, documentary procedure and quantitative nature. Its temporal dimension is longitudinal. The sample, composed of 77 companies selected probabilistically, was divided into: 47 companies that published reports with an audit opinion, 12 that published without an opinion, and 18 that did not publish reports. Through the Kruskal-Wallis test, the results indicated that the companies present similar performances in metrics such as current liquidity, dry liquidity, general liquidity, net margin and asset turnover. However, statistically significant differences were observed in the quick liquidity ratio, debt ratios (level and composition), as well as return on investment (ROI) and return on equity (ROE) indicators. This study contributes to the literature by providing insights into how sustainability reporting can influence various aspects of the financial management of electric power companies.

The Effect of Liquidity on Performance of Consumer Cyclical Companies Listed on the Indonesian Stock Exchange

This study examines the effect of liquidity on company performance in the cyclical consumer sector listed on the Indonesian Stock Exchange (IDX) with a focus on 40 companies for a five years from 2019-2023. This study uses panel data regression analysis and purposive sampling techniques, with the dependent variable being profitability as measured by return on equity (ROE). Independent variables consist of current ratio and quick ratio, while control variables include tangible assets, company size, company age, inflation rate, and GDP growth. The results show that the current ratio produces a positive effect on company performance, while the quick ratio shows a negative effect. In addition, tangible assets and company size do not have a significant effect on company performance. The age of the company proved to have a negative influence, while the inflation rate did not show a significant influence. On the other hand, GDP has a positive influence on company performance. The results of this study can be taken into consideration for companies in making strategic decisions to increase profitability in the cyclical consumer sector.

Construction of calcium zirconate nanoparticles confined on graphitic carbon nitride: An electrochemical detection of diethofencarb in food samples

A well-known fungicide designated diethofencarb (DFC) is used on crops to eradicate fungal infections and increase agricultural production. However, the National Food Safety Standard has established an overall maximum residual limit of 1 mg/kg for DFC, and excessive usage of this chemical has detrimental effects on the environment in real-time. In this work, an improved electrochemical sensor based on hydrothermally synthesized CaZrO3 is incorporated into a g-C3N4 sheet and developed to quickly and accurately screen DFC, a well-known carbamate fungicide. The electrochemical sensor that was successfully designed demonstrated good conductivity, high ion diffusion parameters, a high electro-active surface area, and a quick electron transport ratio when used for DFC detection. The structure, crystalline accuracy, and purity of the as-prepared CaZrO3@g-C3N4 were examined using various analytical and microscopic techniques. Additionally, the cyclic voltammetry technique examined the electrochemical investigations of the CaZrO3@g-C3N4 modified glassy carbon electrode (GCE). A robust synergistic interaction between the CaZrO3 and g-C3N4 makes large surface areas and improved DFC detection possible. The fabricated sensor exhibits a wide linear range of 0.01–230.04 μM, a low detection limit of 1.8 nM, and excellent stability according to the results of the DPV technique. Remarkably, our proposed sensor has proven to be feasible for real-time analysis and can distinguish DFC-spiked various food samples with a good recovery range.

Perkembangan Profitabilitas Dan Likuiditas Perusahaan E-Commerce Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023

In terms of liquidity ratios, Sophee's overall financial performance experienced a significant decline. In terms of quick ratios, there was a decline from 209.3% in 2021 to 142.6% in 2023. Likewise, the current ratio decreased from 210.9% in 2021 to 144.1% in 2023. The cash ratio has also decreased, namely from 128.9% in 2021 to 34.41% in 2023. Toko Pedia's financial performance tends to decline but not too big and the ratio is still around 200% except for in 2023 where the cash ratio is 196.1%, down from 2021 of 253.4%. Bukalapak's financial performance in terms of quick ratio, current ratio and cash ratio is quite stable from 2021 to 2023 and is still around 200%. In terms of profitability ratios, Sophee's Gross Profit Margin has increased, although not too big, namely from 39.1% in 2021 to 44.7% in 2023. Likewise, Return On Sales which has a negative value for 2021 and 2022 has improved with a positive value of 3 .3% in 2023. Toko Pedia's financial performance, both in terms of Gross Profit margin and Return on sales, has not shown satisfactory results and tends to decline from 2021 to 2023. The same thing also happened to Bukalapak where the financial performance for the Gross Profit ratio Margin and Return on Sales show a decline from 2021 to 2023.

Liquidity Analysis of selected Indian Electronics Companies

Liquidity is a position of any business to settle down its obligations within a year i.e., short-term dues. When a business has an adequate amount of current assets, it can easily pay-off its obligations without any external borrowings. And so, analysis of liquidity is preferably done by stakeholders. The liquidity of a business can be measured with the help of financial ratios like current ratio, quick ratio, absolute liquid ratio and net working capital ratio. In this research paper, analysis of liquidity of selected Indian electronics companies has been done on the basis of current ratio and quick ratio. It has been found that Bharat Electronics Ltd (BEL) has sound liquidity position as compared to other companies for the period under study.

Analysis of Financial Performance in Cosmetics Industry Companies Listed on the Indonesian Stock Exchange

This study aimsto assess the financial performance of cosmetic companies listed on the Indonesia Stock Exchange during the 2017-2022 period using financial ratios with a quantitative method. The data used is secondary data. The sample consists of 5 companies selected using purposive sampling technique based on certain criteria. The results of the study show that the liquidity ratios (Current Ratio and Quick Ratio) are in good condition, while the solvency ratios (Debt To Asset and Debt To Equity), activity ratios (Fixed Asset Turnover and Total Asset Turnover), and profitability ratios (Return On Asset and Return On Equity) are in poor condition. Keywords: Financial Statements, Financial Performance, Financial Ratios.

Financial Performance Analysis Reviewed from Liquidity, Solvency and Profitability Aspects

This research was conducted to analyze the financial ratios of PT Berlina Tbk during the period 2019 to 2022 see the company’s ability to use ratios. This research uses secondary data by utilizing financial reports and company reports. The analytical tool used in this research is liquidity, solvency, and profitability ratios. Based on the results of this research, it can be seen that the level of PT Berlina Tbk liquidity ratio, which is assessed by the average current ratio of 71,04%, cash ratio of 6,06%, and quick ratio of 44,16%, is considered illiquid. The solvency level of PT Berlina Tbk, which is assessed from the average debt to assets ratio of 59,57%, debt to equity ratio of 147,80%, and long-term debt to equity of 64,38%, is also considered not solvable, where the average calculation results the ratio is in poor condition and does not meet industry ratio standards. And for PT Berlina Tbk profitability level which is assessed from an average gross profit margin of 3,43%, net profit margin of 15,43%, and return on assets of 8,40%, which is considered less efficient, there needs to be a policy so that the profits obtained are more efficient.

ANALISA KINERJA KEUANGAN UNTUK KEPUTUSAN PEMBERIAN KREDIT PADA BANK MANDIRI KCP BELAWAN

This research aims to determine the influence of Financial Performance Analysis on Credit Granting Decisions at Bank Mandiri KCP Belawan. This research uses a qualitative descriptive research method. Data collection techniques through observation, interviews and documentation. The results of this research are that the factors that can make a credit application accepted by the bank are (1) the debtor already has an official business license and NPWP, (2) the debtor must have 50% capital before applying for credit and the business is managed directly by the debtor himself. , (3) The debtor must be cooperative and open when asked about his efforts to arrange credit, (4) The debtor has never had a history of arrears in payments. (5) The debtor has never been involved in legal problems, (6) The value of the collateral provided by the debtor must be in accordance with the market price when applying for credit, (7) The established business has been running for approximately 1 year, (8) The business location is convenient accessible to local residents. If a business has no debt (current debt = 0), neither the current ratio nor the quick ratio can be calculated in the usual way and is considered undefined or infinite, then this shows that the business has a very strong liquidity condition because there are no liabilities. short term needs to be met.

Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan Perusahaan Tahun 2018 – 2024

This research on plans to take a gander at monetary reports with respect to the improvement of exhibition of agribusiness organizations recorded on the Indonesia Stock Trade throughout recent years from 2018 to 2022 utilizing Current Ratio (CR), Quick Ratio (CR), Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER) Net Profit Margin (NPM), Return On Assets (ROA),, Return On Equity (ROE), Total Assets Turnover (TATO) Fixed Assets Turnover (FATO),. Overall, the research reveals that agricultural companies listed on the Indonesia Stock Exchange have varying financial ratios, with some having very high ratios and others having very low ratios.

Analisis Kinerja Keuangan Untuk Mengukur Tingkat Kesehatan Perusahaan Manufaktur Sub Sektor Farmasi pada Bursa Efek Indonesia Periode Tahun 2018-2022

The aim of this research is to analyze the company’s financial performance to measure the health level of pharmaceutical sub-sector manufacturing companies listed on the IDX in terms of liquidity, solvency, profitability and activity ratios for the 2018-2022 period. The sample used was 9 pharmaceutical sub-sector companies. The data analysis method used is quantitative descriptive. The research results show that the average ratio of liquidity, solvency, profitability and activity for pharmaceutical sub-sector companies fluctuates. Based on the liquidity ratio, Kimia Farma Tbk has the highest average value of the current ratio, Sido Muncul Herbal & Pharmaceutical Industry Tbk has a quick ratio and Indofarma Tbk has a cash ratio so it is classified as a company with the highest level of health. The solvency ratio in the debt to equity ratio and debt to asset ratio of the Sido Muncul Herbal & Pharmaceutical Industry Tbk has the lowest average value ratio, while the long-term debt to equity ratio of Darya Varia Laboratoria Tbk is classified as a company with the highest level of health. Tempo Scan Pacific Tbk’s profitability ratio has the highest average ratio value for net profit margin and return on assets and Pyridam Farma Tbk for return on equity so it is classified as a company with the highest level of health. The activity ratio in the inventory turnover ratio and the fixed asset turnover ratio of Darya Varia Laboratoria Tbk and Organon Pharma Indonesia Tbk in the total asset turnover ratio each have the highest average ratio values so they are classified as companies with the highest level of health.

ANALISIS RASIO PROFITABILITAS DAN RASIO LIKUIDITAS UNTUK MENGUKUR KINERJA KEUANGAN PT HANJAYA MANDALA SAMPOERNA TBK

The aim of this researcher is to analyze and explain financial performance in terms of Net Profit Margin (NPM), Return On Equity (ROE) , Current Ratio (CR) and Quick Ratio (QR) at PT. Hanjaya Mandala Sampoerna, Tbk, through financial report analysis will determine the company's ability to generate profits and determine the company's ability to fulfill its obligations and the results the company has achieved from its operational activities. The type of research carried out is descriptive research. The results of descriptive and statistical analysis showed that PT. Hanjaya Mandala Sampoerna, Tbk's Net Profit Margin (NPM) is in the bad category, this indicates that the company is less able to maximize the value of its profits. Return on Equity (ROE) is in the bad category. This indicates that the company has not been able to manage capital well and generate company profits. The Current Ratio (CR) is in the good category. This indicates that the company is able to pay short-term obligations or debts that are due. The Quick Ratio (QR) is in the good category. This indicates that the company is able to fulfill or pay current debt by taking into account the value of inventory

PENGARUH RASIO PROFITABILITAS DAN RASIO LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PT. LIPPO KARAWACI TBK

The objective of this study is to assess the impact of the profitability ratio and liquidity ratio on the valuation of PT. Lippo Karawaci Tbk. The balance statement comprises Current Assets, Current Liabilities, Total Equity, Inventory, and Profit and Loss represented by Net Profit after Tax for a span of 12 years, from 2011 to 2022. Purposive sampling is a research strategy that involves selecting participants based on specific criteria. Linear regression is a statistical analytic approach used to assess hypotheses, starting with the basic assumption test. The test results indicate that the profitability ratio, as quantified by Return on Equity (ROE), does not exert a substantial influence on the value of the firm. The Quick Ratio (QR), which measures the liquidity ratio, has a significant influence on the value of a company. Based on the F test, it can be inferred that both Return on Equity (ROE) and Quick Ratio have a statistically significant influence on the value of a corporation.

ANALISIS RASIO LIKUIDITAS DALAM MEMENUHI KEWAJIBAN PADA PERUSAHAAN DAGANG YANG TERDAFTAR DI BURSA EFEK INDONESIA

The objective of this research is to analyze the liquidity ratio in measuring the company's ability to meet obligations in trading companies listed on the Indonesia Stock Exchange. The usefulness of the research results is expected to contribute to the understanding of solving issues related to the analysis of factors affecting customer loyalty and can be used as a consideration for the companies studied in taking corrective steps for the future. It can also be used as an evaluation material in determining future company strategies. Financial ratio analysis is a part of business or risk prospect analysis for decision-making purposes by evaluating the business environment, strategy, and the company's financial position and performance. The financial statement analyses commonly used by companies include liquidity analysis, solvency analysis, and profitability analysis. Liquidity analysis provides insights into a company's ability to match short-term liabilities maturing with current assets. The liquidity ratio owned by the company can be used as an evaluation material and for the effectiveness of company management. Based on these issues, the author conducted research on "Liquidity Ratio Analysis in Meeting Obligations in Trading Companies Listed on the Indonesia Stock Exchange" using annual financial reports for the period 2020-2022. The data analysis technique in this study uses descriptive analysis by collecting data, classifying data, explaining, and analyzing to provide clear information and insights into the issues being researched. The results of the study show the liquidity ratio in measuring the ability of short-term debt of trading companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022, including PT. Bintang Oto Global Tbk, PT. Midi Utama Indonesia Tbk, PT. Wicaksana Overseas International Tbk, PT. Modern International Tbk, and PT. Perdana Bangun Pusaka Tbk. Viewed from the current ratio of 42.22% < 75%, it is categorized as unhealthy, meaning the hypothesis taken is that the company is unable to meet short-term debt obligations with the liquidity ratio. The quick ratio of 286.69% and the cash ratio of 181.31% > 150% are categorized as very healthy, thus the hypothesis taken is that the company is able to meet short-term debt obligations with the liquidity ratio.

ANALYSIS OF LIQUIDITY RATIOS AND PROFITABILITY RATIOS TO ASSESS FINANCIAL PERFORMANCE

PT. GoTo Gojek Tokopedia Tbk experienced a profit that continued to decline from 2019 to 2022. The purpose of this study is to determine how the profitability ratio is seen from gross profit margin, net profit margin, return on assets, and return on equity at PT. GoTo Gojek Tokopedia Tbk for the 2019-2022 period and to find out how the liquidity ratio is seen from the current ratio, quick ratio, and cash ratio at PT. GoTo Gojek Tokopedia Tbk for the 2019-2022 period. The method used is quantitative descriptive analysis by analyzing the company's financial performance data from 2019 to 2022 using financial ratio analysis based on data listed on the Indonesia Stock Exchange and data from the official website of PT. GoTo Gojek Tokopedia Tbk. Based on the results of Liquidity Ratio analysis at PT. GoTo Gojek Tokopedia Tbk can be said to be good. The Profitability Ratio of PT GoTo Tbk is in a poor position, because it tends to decline below the industry average. The company has sufficient ability to guarantee and pay off its debts to creditors. The results of this financial ratio analysis can also be used as an indicator for investors who are interested in investing in PT GoTo Tbk because the company's financial condition remains strong.

Financial Performance Analysis in PT. Bayan Resources Tbk 2020-2022 Period

When investing capital, financial performance must be analyzed first by investors by carrying out financial analysis by calculating ratios. In this research, the ratios used include current ratio, quick ratio, debt to total assets, debt to equity, ROA, ROE, inventory turnover and total asset turnover. The aim of this research was to understand and analyze the financial performance of PT Bayan Resources Tbk in the 2020-2022 period based on liquidity, solvency, profitability and activity ratios. The analytical method used in this research is descriptive qualitative. The results of the research conducted state that PT Bayan Resources Tbk has the ability to cover its short- term liabilities by managing total current assets and capital owned, the company can also generate increased profits by managing assets and capital and the company is not yet able to manage total assets that can generate sales.

Analisis Laporan Keuangan Untuk Mengatur Kinerja Keuangan Dengan Rasio Keuangan (Pada PT Unilever Indonesia Tbk Periode 2018-2021)

This study aims to analyze the this study aims to analyze the financial performance of PT Unilever Indonesia Tbk. by using financial ratio. The research method used is quantitative descriptive, the data source is secondary data. The data collection technique was carried out using a documentation technique in the form of PT Unilever Indonesia’s financial statement from 2018 to 2021, which was measured using financial ratio, consisting of: liquidity ratio, solvency ratio, profitability ratio, and activity ratio. The data analysis method in this study is a descriptive analysis method by collecting, processing, and analyzing existing data to provide an overview of the conditions under study. Based on the result of research and analysis that has been carried out, financial performance at PT Unilever Indonesia Tbk. is measured using (1) Liquidity ratio, consisting of: current ratio, quick ratio, cash ratio, cash turnover ratio, and net working capital stock ratio, it can be concluded as a whole that its financial performance is declared “Not Good”. (2) Solvency ratio, consisting of: the ratio of debt to assets and debt to equity can be concluded as a whole that its financial performance is declared “Not Good”. (3) Profitability ratio, consisting of: return on investment ratios, return on equity ratios, gross profit margins, and net profit margins, it can be concluded as a whole that the financial performance is declared “Good”. (4) Activity ratio, consisting of: total assets turnover ratio, and fixed assets turnover ratio, it can be concluded that the overall financial performance is stated to be “Good”.

A COMPREHENSIVE FINANCIAL ANALYSIS OF ABHINANDAN MOTORS PVT. LTD.: EVALUATING LIQUIDITY PERFORMANCE AND TRENDS

This study presents a detailed financial analysis of Abhinandan Motors Pvt. Ltd. with a focus on understanding its liquidity performance, profitability, and asset management over the past five years (2019- 2023). The primary objective is to provide insights into the company's financial health by evaluating historical performance and assessing current financial positions. The research utilizes ratio analysis and common size analysis to examine liquidity trends, profitability, and asset management. Key findings indicate a steady increase in share capital and significant growth in fixed assets, with fluctuations in current assets and liabilities. The ratio analysis reveals variable liquidity levels, with significant changes in the current, quick, and cash ratios, while the current assets turnover ratio shows improved efficiency. The study aims to identify the financial strengths and weaknesses of the company and offers insights for future financial strategies.