ANALISIS AKTIVA TETAP DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN PERUSAHAAN: STUDI KASUS PT ADIRA DINAMIKA MULTI FINANCE TBK
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Abstract
This study aims to analyze the influence of fixed assets on the financial performance of PT Adira Dinamika Multi Finance Tbk. Fixed assets play a strategic role in supporting operational activities and long-term financial planning. This research applies a descriptive quantitative approach, using secondary data obtained from the financial statements of the company for the period ending September 30, 2023, and December 31, 2022. The results reveal a significant increase in fixed assets from Rp161.763 million in December 2022 to Rp200.991 million in September 2023. This growth correlates with improved profitability (net income) and stable solvency. The findings emphasize the importance of efficient asset management in enhancing Return on Assets (ROA) and maintaining a healthy Debt to Equity Ratio (DER).
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