Analisis Rasio Likuiditas dan Profitabilitas Sebagai Indikator dalam Mengukur Kinerja Keuangan Cv Nil Architect
DOI:
https://doi.org/10.58192/profit.v5i2.4315Keywords:
Financial Analysis, Financial Management, Liquidity Ratio, Operational Efficiency, ProfitabilityAbstract
CV Nil Architect, as a company, certainly requires effective financial management so that every operational activity and project carried out can run efficiently. In practice, it is very important for companies to understand their financial condition through financial ratio analysis, especially liquidity and profitability ratios. The company's work results are a representation of its financial condition, which can be analyzed through the application of financial analysis. This analysis helps to understand the company's financial fluctuations, whether in good or bad conditions, which are reflected in work performance during a certain period. Financial statement analysis can be used to assess the company's financial performance by using financial ratios such as liquidity, solvency, and profitability. The results of the study show that (1) CV Nil Architect's liquidity ratio is in the fairly good category and is able to meet short-term obligations, (2) profitability shows a positive trend from year to year although fluctuations in net profit still need to be anticipated, (3) there is a balanced relationship between liquidity stability and profit achievement, which reflects the efficiency of financial management, (4) financial ratio analysis can be used as a strategic basis for increasing operational efficiency and business growth of the company.
References
Aktarina, D. (2019). Analisis faktor-faktor yang mempengaruhi volume penjualan lipstik trend 2016 Sariayu pada Martha Tilaar Shop Palembang Icon Mall dan Martha Tilaar Shop Palembang Indah Mall. Jurnal Manivestasi, 1(2), 89.
Adnania, S. Z., Nurhayati, I., & Aminda, R. S. (2021). Pengaruh tingkat suku bunga dan inflasi terhadap profitabilitas. MANAGER Jurnal Ilmu Manajemen, 4(3), 384–385.
Arinawati, E., & Suryadi, B. (2021). Penataan produk (C3) kompetensi keahlian: Daring dan pemasaran. Jakarta: Penerbit Grasindo.
Ardhiani, A. N., Pratama, O. S., & Nindia Putri, C. A. (2025). Pengaruh pengalaman kerja, teamwork, dan loyalitas kerja terhadap produktivitas kerja karyawan pada Konveksi Dedi Collection. Jurnal ARASTIRMA Universitas Pamulang, 5(1), 2014.
Fahmi, I. (2016). Manajemen risiko: Teori, kasus, dan solusi. Bandung: Alfabeta.
Hery. (2016). Analisis laporan keuangan: Integrated and comprehensive edition (Cetakan Pertama). Jakarta: PT Grasindo.
Hery. (2018). Analisis laporan keuangan: Integrated and comprehensive edition (Cetakan Ketiga). Jakarta: PT Grasindo.
Jayanti, S., Sofiyana, Z. P., Wulandari, P., & Penatari, R. I. (2025). Pengaruh kinerja keuangan terhadap keputusan manajemen untuk meningkatkan profitabilitas perusahaan manufaktur. YUME: Journal of Management, 8(1), 990–994.
Krisnawati, H. (2020). Analisis kinerja keuangan pada Expedisi Lancar Group. Jurnal Ilmiah Komputerisasi Akuntansi, 13(1), 163.
Kurniawan, M. L., Kadang, J., & Waluyo, M. (2023). Membangun strategi kemitraan dalam meningkatkan pendapatan usaha Aura Bedda Lotong. Journal of Management and Creative Business (JMCBUS), 1(2), 107.
Laia, E., & Th, A. D. (2024). Strategi peningkatan profitabilitas Warung Bakso Mie Ayam: Analisis keuangan dan pengelolaan kerugian. Journal of Education, Humaniora and Social Sciences (JEHSS), 7(2), 555.
Maritza, T. A., Khansa, M. R., Gifanit, J. A., Nabiella, H. T., & Cholis, B. M. (2022). Pengaruh rasio keuangan terhadap keputusan perusahaan. Jurnal Ilmiah Manajemen, Ekonomi, Akuntansi, 2(2), 140–147.
Pratama, A. R., Prapanca, D., & Sriyono. (2024). Return on asset (ROA), return on investment (ROI), earning per share (EPS) terhadap harga saham (studi kasus perusahaan subsektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia tahun 2020–2023). Management Studies and Entrepreneurship Journal, 5(2), 57–56.
Rengkuan, N. H., Liando, D. M., & Monintja, D. K. (2023). Efektivitas kinerja pemerintah dalam program Reaksi Respon Realief Daerah (R3D) di Kabupaten Minahasa. Jurnal Governance, 3(1), 5.
Rahayu, S. T., Mansyur, & Ismail, I. (2024). Pengaruh kinerja karyawan terhadap suksesnya suatu perusahaan. Jurnal Media Akademik (JMA), 2(12), 2.
Salsabila, & Putri, A. M. (2023). Analisis rasio likuiditas untuk menilai kinerja keuangan pada Pusat Koperasi Unit Desa (PUSKUD) Riau. INNOVATIVE: Journal of Social Science Research, 3(4), 3963–3971.
Sularsih, H., Handayanto, A. J., Wibisono, S. H., & Lembo, H. N. (2023). Kinerja keuangan perusahaan: Tinjauan analisis rasio likuiditas dan profitabilitas. Jurnal Paradigma Ekonomika, 18(4), 47.
Tanjung, A. S., Purba, A. M., & Muhammad, M. (2022). Pemahaman terhadap teori-teori organisasi. Jurnal Pendidikan dan Konseling, 4(4), 5819.
Utami, D. (2024). Evaluasi kinerja keuangan perusahaan farmasi berdasarkan aspek likuiditas, solvabilitas, dan profitabilitas selama periode 2015–2019. BIJAC: Bata Ilyas Journal of Accounting, 5(2), 59.
Vania, S. E. (2025). Pengaruh profitabilitas, struktur modal, efektivitas pemasaran terhadap kinerja keuangan pada perusahaan manufaktur sub sektor food and beverages yang terdaftar di Bursa Efek Indonesia periode 2020–2022. Jurnal Ilmiah Aset, 27(1), 54.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Profit: Jurnal Manajemen, Bisnis dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
