Analisis Kinerja Berdasarkan Rasio Likuiditas, Solvabilitas dan Rentabilitas pada Agroindutri Tahu Bulat Putra Mandiri di Dusun Buniasih, Desa Muktisari, Kecamatan Cipaku, Kabupaten Ciamis

Agro-industry is a strategic sector that supports rural economic growth and food security. Agro-industry, as a strategic sector, often faces challenges in financial management, which have an impact on business stability and sustainability. This research analyzes the financial performance of the Tahu Bulat Putra Mandiri Agroindustry in Ciamis Regency based on liquidity, solvency and profitability ratios. Financial report data for the last three years (2022-2024) was analyzed using the case study method by calculating financial ratios, such as current ratio, quick ratio, debt to asset ratio, debt to equity ratio, return on assets (ROA), and return on equity (ROE). The results show fluctuations in financial performance, where the liquidity ratio is good enough to meet short-term obligations, but solvency reflects high financial risk due to dependence on debt, while profitability experiences a decrease in efficiency in generating profits. This research recommends improving capital structure, increasing operational efficiency, and business diversification to ensure the company's financial sustainability and stability.

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Publication Details

Journal
Mikroba Jurnal Ilmu Tanaman Sains Dan Teknologi Pertanian
Published
2024-12-23
DOI
https://doi.org/10.62951/mikroba.v2i1.181
Primary Topic
Economic Growth and Fiscal Policies
Type
article
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article

Analisis Kinerja Berdasarkan Rasio Likuiditas, Solvabilitas dan Rentabilitas pada Agroindutri Tahu Bulat Putra Mandiri di Dusun Buniasih, Desa Muktisari, Kecamatan Cipaku, Kabupaten Ciamis

Yaya Sunarya, Apdan Pebriana, Dudung Dudung, Agus Hendar et al.
Mikroba Jurnal Ilmu Tanaman Sains Dan Teknologi Pertanian
Economic Growth and Fiscal Policies
article

Analisis Kinerja Berdasarkan Rasio Likuiditas, Solvabilitas dan Rentabilitas pada Agroindutri Tahu Bulat Putra Mandiri di Dusun Buniasih, Desa Muktisari, Kecamatan Cipaku, Kabupaten Ciamis

Yaya Sunarya, Apdan Pebriana, Dudung Dudung, Agus Hendar, Riantin Hikmah Widi
article en

Abstract

Agro-industry is a strategic sector that supports rural economic growth and food security. Agro-industry, as a strategic sector, often faces challenges in financial management, which have an impact on business stability and sustainability. This research analyzes the financial performance of the Tahu Bulat Putra Mandiri Agroindustry in Ciamis Regency based on liquidity, solvency and profitability ratios. Financial report data for the last three years (2022-2024) was analyzed using the case study method by calculating financial ratios, such as current ratio, quick ratio, debt to asset ratio, debt to equity ratio, return on assets (ROA), and return on equity (ROE). The results show fluctuations in financial performance, where the liquidity ratio is good enough to meet short-term obligations, but solvency reflects high financial risk due to dependence on debt, while profitability experiences a decrease in efficiency in generating profits. This research recommends improving capital structure, increasing operational efficiency, and business diversification to ensure the company's financial sustainability and stability.

Mikroba Jurnal Ilmu Tanaman Sains Dan Teknologi PertanianVol. 2(1)
Siliwangi University (ID)
Openalex Percentile: Top 67%
Economic Growth and Fiscal Policies
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