ANALISIS PERBANDINGAN RASIO LIKUIDITAS DAN PROFITABILITAS DI PT. MATAHARI DEPARTMENT STORE TBK DAN PT. RAMAYANA LESTARI SENTOSA TBK PERIODE 2019-2023

WIDTI PERWATI, NPM 2110100012 (2025) ANALISIS PERBANDINGAN RASIO LIKUIDITAS DAN PROFITABILITAS DI PT. MATAHARI DEPARTMENT STORE TBK DAN PT. RAMAYANA LESTARI SENTOSA TBK PERIODE 2019-2023. Tugas_Akhir (Artikel) YUME : Journal of Management, 8 (1). pp. 209-217. ISSN 2614-851X (e-ISSN)

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Abstract

Studi ini bertujuan mengidentifikasi perbedaan kinerja keuangan pada PT. Matahari dan PT. Ramayana melalui rasio likuiditas dan profitabilitas. Adapun rasio likuiditas pada penelitian ini mencakup current ratio, quick ratio, dan cash ratio, sementara rasio profitabilitasnya mencakup return on asset, return on equity, net profit margin, dan gross profit margin. Studi ini merupakan studi komparatif dengan pendekatan deskriptif kuantitatif. Data yang digunakan berupa laporan keuangan PT. Matahari dan PT. Ramayana periode 2019-2023. Olah data menggunakan uji Independent Sample T-Test dengan SPSS untuk mengidentifikasi apakah ada perbedaan rasio likuiditas dan profitabilitas antara kedua perusahaan. Hasil nilai sig.(2-tailed) current ratio, quick ratio, dan cash ratio 0,000 < 0,05 mengindikasikan perbedaan rasio likuiditas yang signifikan antara PT. Matahari dan PT. Ramayana. Pada rasio profitabilitas hanya gross profit margin yang memilliki perbedaan dengan nilai sig.(2-tailed) 0,000 < 0,05, sementara ROA, ROE, dan NPM tidak terdapat perbedaan. Kata Kunci: Kinerja Keuangan, Rasio Likuiditas, Rasio Profitabilitas ================================================================================================= The study intends to compare the financial performance of PT. Matahari and PT. Ramayana using profitability and liquidity ratios. Liquidity ratios in this research include the current ratio, quick ratio, and cash ratio,while the profitability ratios include return on equity, return on assets, net profit margin, and gross profit margin. This study uses a quantitative descriptive technique and is classified as comparative research. The financial reports for the 2019–2023 period from PT. Matahari and PT. Ramayana served as source of data. Independent Sample T Test as data analysis using the SPSS. This study is based on intense competition in the retail sector which requires companies to be able to maintain financial stability. These two companies certainly have liquidity and profitability ratios which can be seen from the differences in assets, liabilities and profits generated. The sig. (2-tailed) current ratio, quick ratio, and cash ratio values are 0.000 < 0.05, meaning that there is a significant difference in the liquidity ratio between PT. Matahari and PT. Ramayana. In the profitability ratio, only gross profit margin has a difference with a sig. (2-tailed) value of 0.000 < 0.05, while ROA, ROE, and NPM have no difference. Keywords : Financial Performance, Liquidity Ratio, Profitability Ratio

Item Type:	Article
Uncontrolled Keywords:	Kinerja Keuangan, Rasio Likuiditas, Rasio Profitabilitas==================Financial Performance, Liquidity Ratio, Profitability Ratio
Subjects:	H Social Sciences > HA Statistics H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Unnamed user with email repository@ulb.ac.id
Date Deposited:	25 Jun 2025 02:44
Last Modified:	25 Jun 2025 02:44
URI:	http://repository.ulb.ac.id/id/eprint/1516

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