ANALISIS LAPORAN KEUANGAN PT. KALBE FARMA, TBK (PERIODE 2022 – 2023)
DOI:
https://doi.org/10.56606/albama.v18i1.239Keywords:
Financial Performance, Financial Statements, Financial RatiosAbstract
The purpose of this article is to determine the financial performance of PT. Kalbe Farma Tbk based on the liquidity ratio, profitability ratio and solvency ratio and activity ratio in 2022-2023. The results of the analysis show that the financial performance of PT. Kalbe Farma Tbk is quite good. However, overall, the comparison of financial performance in the post-covid-19 pandemic period tends to decline because it is in a transition period to grow and recover again. Based on the results of the analysis, the author provides several for PT. Kalbe Farma Tbk to pay more attention to sales policies, asset management, maximizing receivables collection, and inventory so that the company's goals can be achieved optimally and all operational activities of the company can run according to company regulations. In addition, PT. Kalbe Farma Tbk must strengthen communication and routinely conduct periodic evaluations of the company's financial performance achievements with the hope that the company's policies that are set are truly in accordance with the company's real conditions so that they can generate an increase in net profit every year.
Downloads
References
Agnes Sawir, 2005, Analisis Kinerja Keuangan dan Perencanaan Keuangan Perusahaan, Gramedia Pustaka Utama, Jakarta.
Akbar, F. dan I. Fahmi. 2020. “Pengaruh Ukuran Perusahaan, Profitabilitas dan Likuiditas Terhadap Kebijakan Dividen dan Nilai Perusahaan pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia.” Jurnal Ilmiah Mahasiswa Ekonomi Manajemen, Vol. 5, No. 1, h. 62-81.
Aminah, S. N., & Hakim, M. Z. (2021). Pengaruh Profitabilitas, Solvabilitas dan Aktivitas terhadap Kinerja Keuangan Perusahaan pada Sektor Perdagangan, Investasi, Jasa (BEI 2018-2020). Prosiding SNAM PNJ (2021).
Arifin, Syamsul Bahri. 2015. “ Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap kepatuhan Wajib Pajak di KPP Pratama Medan Belawan”. Medan: STIE Harapan Medan. Aswari dan Pratomo. 2015. “Pengaruh Pegawai”.
Kasmir. 2012. Analisis Laporan Keuangan. Jakarta: PT. Raja Grafindo Persada.
Kasmir. 2015. Analisis Laporan Keuangan. Jakarta: PT. Raja Grafindo Persada.
Kasmir. 2019. Analisis Laporan Keuangan. Jakarta: PT. Raja Grafindo Persada.
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2020) Intermediate Accounting. Jakarta. Salemba Empat.
Munawir,S. 2010. Analisis laporan Keuangan. Yogyakarta: Liberty.
Prastowo. D. 2015. Analisis Laporan Keuangan Konsep Dan Aplikasi. Edisi Ketiga. Yogyakarta: UPP STIM YKPN
Priyono. 2016. Metode Penelitian Kuantitatif. Surabaya: Zifatama Publishing. Hal 1.
Prof. Dr. Sri Hermuningsih, MM., CFP. (2024). Materi 2: Laporan Keuangan. Yogyakarta. Universitas Sarjanawiyata Tamansiswa.
Sugiono, A. dan Untung, E. 2017. Panduan Praktis Dasar Analisa Laporan Keuangan.Edisi Revisi. Jakarta: PT Grasindo.
Sujarweni, Wiratna. 2014. Metodologi Penelitian. Yogyakarta: Pustaka Baru Press.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 umi arifah, Teguh Widiatmoko, Sri Hermuningsih

This work is licensed under a Creative Commons Attribution 4.0 International License.