ANALISIS PERHITUNGAN RASIO KEUANGAN TERHADAP LAPORAN KEUANGAN PADA MASA COVID-19 DI PT. FAST FOOD INDONESIA, TBK PERIODE 2019-2021

Claudika Rouly Manurung; Diamon Sembiring; Yulia Yulia

Authors

Claudika Rouly Manurung STIE Nagoya Indonesia
Diamon Sembiring STIE Nagoya Indonesia
Yulia Yulia STIE Nagoya Indonesia

Keywords:

Financial Statements, Analyze Ratio, Liquidity Ratio, Solvency Ratio, Activity Ratio, Profitability Ratio.

Abstract

The purpose of this study was to analyze financial statements based on liquidity ratio, solvency, activity and profitability before and during the Covid-19 pandemic at PT. Fast Food Indonesia,Tbk which is listed on the IDX. This study is a qualitative research, and the type of data used is secondary data in the form of financial statements of PT. Fast Food Indonesia, Tbk in 2019-2021. From the results of the analysis of financial statement data of PT. Fast Food, Tbk from 2019-2021 shows that the value of the liquidity ratio analysis has decreased very significantly to the point of using assets to repay its long-term and short-term debt, the analysis value based on the solvency ratio shows that the value of DAR and DER has increased, based on the value of the activity ratio analysis shows that the value of TATO has gone up and down because the company cannot manage sales properly, the analysis value based on the profitability ratio shows that the company did not make a profit or suffered a loss in 2020 to 2021.

Author Biographies

Claudika Rouly Manurung, STIE Nagoya Indonesia

Department of Management

Diamon Sembiring, STIE Nagoya Indonesia

Department of Management

Yulia Yulia, STIE Nagoya Indonesia

Department of Accounting

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