ANALISIS RASIO LIKUIDITAS UNTUK MENILAI KINERJA KEUANGAN PT. CAMPINA ICE CREAM INDUSTRY PERIODE 2023 - 2024

Abstract

This study aims to examine the financial performance of PT Campina Ice Cream Industry during the 2023–2024 period. The research method employed is quantitative, utilizing secondary data obtained from the official website of the company as well as the Indonesia Stock Exchange (IDX). The data is sourced from internal documents and analyzed using documentation techniques and literature study. The data analysis technique uses financial ratio analysis, specifically liquidity ratios consisting of the current ratio, Quick Ratio, and Cash Ratio. The results of this study indicate that the company's financial performance is facing significant liquidity issues. This is reflected in the current ratio, which is significantly below the industry standard, the Quick Ratio, which remains relatively high but shows a downward trend, and the Cash Ratio, which is at a very low level.