Analysis Of The Financial Performance of PT. Sumber Alfaria Trijaya Tbk. Period 2021 - 2025
DOI:
https://doi.org/10.29407/vvx6nb65Abstract
Research Objective: This study aims to analyze the financial performance of PT Sumber Alfaria Trijaya Tbk during the period 2021–2025 by using a comprehensive approach based on the integration of six financial ratio groups in a longitudinal analysis framework.
Design/Method/Approach: This study uses a quantitative descriptive method with a longitudinal approach. The data used is secondary data in the form of the company's annual financial statements. The analysis was carried out by integrating six groups of financial ratios, namely liquidity, solvency, activity, profitability, growth, and market ratio to evaluate the dynamics of the company's performance on an ongoing basis.
Research Findings: The results show that the company's financial performance is relatively stable with a post-pandemic upward trend, characterized by fairly good liquidity, controlled leverage, increased asset efficiency, consistent profit growth, and positive market perception.
Theoretical contribution/Originality: This research contributes through the use of an integrative approach of six financial groups in longitudinal analysis that is still rarely used simultaneously, thus providing a more holistic perspective in evaluating changes in company performance over time.
Practical/Policy Implications: The results of this study provide practical implications for company management in formulating a more balanced and sustainable financial strategy. In addition, investors and policymakers can use the results of this research as a basis for investment decision-making and evaluation of company performance, especially in the dynamic retail sector.
Research limitations: This study is limited to one corporate object and has not taken into account external factors such as macroeconomic conditions and industry competition. Further research is suggested to expand the research object and integrate external variables as well as more complex analytical methods.
Keywords:
Financial Performance, Financial Ratio Analysis, Retail SectorDownloads
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