ANALISIS AKTIVA TETAP DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN PERUSAHAAN: STUDI KASUS PT ADIRA DINAMIKA MULTI FINANCE TBK

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Achmad Akbar
Daffa Falih Syahbana
Rizkyka Delo Octaviana
Bimo Tri Kusuma Hadi
Muhammad Ammar Kahfi

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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Author Biographies

Achmad Akbar, Universitas Bina Sarana Informatika

Universitas Bina Sarana Informatika

Daffa Falih Syahbana, Universitas Bina Sarana Informatika

Universitas Bina Sarana Informatika

Rizkyka Delo Octaviana, Universitas Bina Sarana Informatika

Universitas Bina Sarana Informatika

Bimo Tri Kusuma Hadi, Universitas Bina Sarana Informatika

Universitas Bina Sarana Informatika

Muhammad Ammar Kahfi, Universitas Bina Sarana Informatika

Universitas Bina Sarana Informatika

How to Cite

ANALISIS AKTIVA TETAP DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN PERUSAHAAN: STUDI KASUS PT ADIRA DINAMIKA MULTI FINANCE TBK. (2025). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 20(12), 111-120. https://doi.org/10.2324/cqp6ca51

References

Efendi, J., Utami, I. P., & Safri, S. (2023). Pengaruh Aktiva Tetap, Hutang Jangka Panjang, dan Ekuitas terhadap Laba Bersih pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022. Jurnal Mitra Manajemen, 15(1). https://doi.org/10.35968/jmm.v15i1.1180

Silaban, P. (2012). Analisis Pengaruh Jumlah Aktiva Tetap, Hutang Jangka Panjang dan Ekuitas Terhadap Kinerja Keuangan. Jurnal Akuntansi, 16(1), 83–98. https://doi.org/10.24912/ja.v16i1.520

Rustiyana, S., Resty, F., & Gusteti, Y. (2022). Analisis Rasio Solvabilitas (DAR, DER, TIE) Terhadap Kinerja Keuangan Perusahaan pada Sektor Keuangan (PT Adira Dinamika Multi Finance Tbk dan PT BFI Finance Indonesia Tbk Periode 2016-2020). Jurnal Bisnis, Manajemen, dan Akuntansi, 9(1). https://doi.org/10.54131/jbma.v9i1.134

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