Evaluasi Kinerja Keuangan Melalui Analisis Rasio Sebagai Dasar Penilaian Kinerja Perusahaan Pada PT. Industri Jamu dan Farmasi Sido Muncul Tbk. Periode 2021–2024

Abstract

This study aims to examine and analyze the financial performance of PT. Industri Jamu Dan Farmasi Sido Muncul Tbk. The data used in this study consists of the financial statements of the period 2021–2024. The sampling technique used in this study is purposive sampling. Therefore, the samples consist of the balance sheets and income statements. The data analysis technique employed is quantitative descriptive statistics. The results indicate that during the 2021–2024 period, the financial performance of PT. Industri Jamu dan Farmasi Sido Muncul Tbk generally demonstrated a healthy and stable condition. The company’s liquidity is classified as very good, reflected in its ability to meet short-term obligations despite fluctuations, with a trend that tends to increase. In terms of capital structure, the company increasingly relies on equity rather than debt, reflecting a strong solvency level and low financial risk. Asset utilization efficiency is also quite optimal, evident from the asset turnover that effectively generates revenue despite a temporary decline at the end of the period. Meanwhile, profitability shows a fluctuating yet consistently positive pattern, with a recovery in the last year indicating the company’s ability to manage costs and assets to generate sustainable profits.