Analisis Rasio Solvabilitas dan Rasio Profitabilitas Untuk Mengukur Kinerja Keuangan Pada Toko Karpet Win Jaya Sibolga Periode 2020-2024
Keywords:
financial performance, solvency ratio, profitability ratioAbstract
This study aims to analyze the financial performance of Toko Karpet Win Jaya Sibolga using solvency and profitability ratios during the 2020–2024 period. The research method employed is a quantitative descriptive approach using financial ratio analysis based on the company’s financial statements. The solvency ratios analyzed include Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Long Term Debt to Equity Ratio (LTDER). The results show that the average DAR is 15.30%, DER is 14.05%, and LTDER is 4.89%, indicating that the company has a healthy capital structure with low dependence on debt and a strong ability to meet its long-term obligations. Meanwhile, the profitability ratio analysis reveals that the company’s net income fluctuated during the study period, increasing in 2021, declining in 2022–2023, and rising again in 2024. Overall, the company’s financial performance is considered good; however, improvements are needed to maintain profitability stability through cost efficiency and optimal asset utilization.
References
Brigham, E. F., & Houston, J. F. (2019). Dasar-dasar manajemen keuangan (Edisi ke-14). Salemba Empat.
Fahmi, I. (2017). Analisis laporan keuangan. Alfabeta.
Fahmi, I. (2018). Pengantar manajemen keuangan. Alfabeta.
Harjito, A., & Martono. (2018). Manajemen keuangan. Ekonisia.
Hery. (2017). Analisis laporan keuangan. Grasindo.
Hery. (2020). Financial ratio for business. Grasindo.
Juliandi, A., & Irfan. (2015). Metodologi penelitian bisnis: Konsep dan aplikasi. UMSU Press.
Jumingan. (2019). Analisis laporan keuangan. Bumi Aksara.
Kariyoto. (2018). Manajemen keuangan. UB Press.
Kasmir. (2018). Analisis laporan keuangan. Rajawali Pers.
Kasmir. (2019). Analisis laporan keuangan. Rajawali Pers.
Rizkiyah, P. (2021). Analisis rasio likuiditas dan rasio solvabilitas terhadap kinerja keuangan pada PT Campina Ice Cream Industry. Jurnal Ilmiah Manajemen dan Bisnis, 5(2), 45–56.
Sari, A., & Hidayat, M. (2022). Analisis laporan keuangan sebagai alat pengambilan keputusan. Jurnal Ekonomi dan Bisnis, 5(1), 12–23.
Sari, D. P., Putra, R. A., & Wijaya, T. (2020). Pengaruh kepemilikan manajerial, komite audit, leverage, dan ukuran perusahaan terhadap kinerja keuangan. Jurnal Akuntansi dan Keuangan, 8(1), 1–12.
STIE Al Washliyah Sibolga/Tapanuli Tengah. (2025). Panduan penulisan skripsi dan tugas akhir. STIE Al Washliyah.
Sugiyono. (2017). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Sugiyono. (2019). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Sutrisno. (2017). Manajemen keuangan: Teori, konsep, dan aplikasi. Ekonisia.
Tyas, R. (2020). Kinerja keuangan perusahaan. Pustaka Baru Press.
Wiratna, V. (2017). Analisis laporan keuangan. Media Pressindo.
Zed, M. (2018). Metode penelitian kepustakaan. Yayasan Obor Indonesia.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
is licensed under a 