Analisis Rasio Profitabilitas Untuk Menilai Kinerja Keuangan PT. Airasia Indonesia TBK, Periode 2020-2022

Authors

  • Miftakhul Qurotul Aini Institut Agama Islam Negeri Kudus
  • Fina Silfya Institut Agama Islam Negeri Kudus
  • Adelina Citradewi Institut Agama Islam Negeri Kudus

Keywords:

PT. AirAsia Indonesia, Financial Performance, Profitability Ratio

Abstract

Using Profitability Ratio Analysis to Evaluate Financial Performance (Study at Pt AirAsia Indonesia, 2020-2022). The objective of this study is to provide a profitability ratio analysis of PT AirAsia Indonesia's financial performance from 2020 to 2022. Descriptive qualitative research was used for the study. Secondary data from PT Air AsiaIndonesia's financial reports for the years 2020 to 2022 serve as the data source. Based on profitability ratios like Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), and Gross Profit Margin (GPM), the company's financial performance has not yet reached industry standards, according to the study's findings. Even though PT AirAsia Indonesia Tbk's sales are quite substantial and even experienced a significant increase, the company is not necessarily considered to have performed well. To be considered a good financial performer, a company's profit must also be able to cover the company's equity and assets. However, PT AirAsia Indonesia's profit has not been able to cover the assets and capital because the industry standard profitability ratio has not been met. To increase PT AirAsia Indonesia Tbk's profitability, this condition indicates that PT AirAsia Indonesia must evaluate and improve its profit, asset, and equity management efficiency and effectiveness.

References

Agnes, S. (2009). Analisis Kinerja Keuangan dan Perencanaan Keuangan Perusahaan. PT. Gramedia Erlangga.

Baihaqi, M. A., Hidayah, N., Rahmawati, N., & Citradewi, A. (2022). Analisis Profitabilitas terhadap Kinerja Keuangan PT Adaro Energy Tbk Sebelum dan Sesudah Pandemi Covid-19. Jurnal Akuntansi Dan Audit Syariah (JAAiS), 3(2), 151-161.

Cahya, A. D., Rachmawati, H., & Ridhowasti, R. (2021). Analisis Kesehatan Keuangan Perusahaan Di Masa Pandemi Covid 19 Menggunakan Rasio Likuiditas, Profitabilitas Dan Solvabilitas ( Studi Kasus UMKM Ameera Hijab). Equilibrium, 10(2), 131-136.

Cholil, A. A. (2021). ANALISIS RASIO LIKUIDITAS DAN PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PT BERLINA TBK TAHUN 2014-2019. JEMSI Jurnal Ekonomi Manajemen Sistem Informasi, 2(3), 401-413.

Dewata, E., Sari, Y., Natoen, A., & Husna, A. L. (2017). ANALISIS PENGUKURAN KINERJA KEUANGAN PADA PT HM SAMPOERNA TBK. Jurnal INTEKNA, 17(1), 1-9.

Dr. Kasmir, K. (2018). Analisis Laporan Keuangan. 11th ed. Rajawali Pers.

Harahap, L. R., Anggraini, R., Ellys, E., & Effendy, R. Y. (2021). Analisis Rasio Keuangan Terhadap Kinerja Perusahaan Pt Eastparc Hotel, Tbk (Masa Awal Pandemi Covid-19). COMPETITIVE Jurnal Akuntansi Dan Keuangan, 5(1), 57. https://doi.org/10.31000/competitive.v5i1.4050

Hery. (2017). Analisis Laporan Keuangan. PT Bumi Aksara.

Kasmir. (2014). Analisis Laporan Keuangan. PT. Raja Grafindo Persada.

Kasmir. (2018). Analisi Laporan Keuangan (ed). Raja Grafindo Persada.

Lase, L. P. D., Telaumbanua, A., & Harefa, A. R. (2022). Analisis Kinerja Keuangan Dengan Pendekatan Rasio Profitabilitas. Jurnal Akuntansi, Manajemen, Dan Ekonomi (JAMANE), 1(2), 254-260.

Masyitah, E., & Harahap, K. K. S. (2018). Analisis Kinerja Keuangan Menggunakan Rasio Likuiditas dan Profitabilitas. JAKK (Jurnal Akuntansi Dan Keuangan Kontemporer), 1(1), 33-46. https://doi.org/10.35134/ekobistek.v11i4.443

Noor, S. R., & Sinambela, M. J. M. (2021). Analisis Laporan Keungan Untuk Mengukur Kinerja Keuangan Perusahaan Berdasarkan Rasio Profitabilitas Pada PT Telkom Indonesia Tbk. yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020. Jurnal Akuntansi, 14(2), 1-15.

Noordiatmoko, D. (2020). Analisis Rasio Profitabilitas Sebagai Alat Ukur Untuk Menilai Kinerja Keuangan Pada PT Mayora Indah Tbk, Periode 2024-2018. JURNAL PARAMETER, 5(4), 38-51.

Ratningsih, & Alawiyah, T. (2017). ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN RASIO PROFITABILITAS DAN RASIO AKTIVITAS PADA PT BATA TBK. JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi), 3(2), 14-27.

Ridha, A., Nurhayati, & Fariz, M. (2019). Pengaruh Profitabilitas Dan Likuiditas Terhadap Harga Saham Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2015-2017. SIMEN (Akuntansi Dan Manajemen) STIES, 10(1), 76-85.

Rudianto. (2013). Akuntansi Manajemen Informasi Untuk Strategi Pengambilan Keputusan. Erlangga.

Sanjaya, S., & Rizky, M. F. (2018). Analisis Profitabilitas Dalam Menilai Kinerja Keuangan Pada PT. Taspen (Persero) Medan. KITABAH, 2(2).

Sepang, F. V., Manoppo, W. S., & Mangindaan, J. V. (2018). Analisis Kinerja Keuangan Dengan Menggunakan Rasio Likuiditas, Solvabilitas, Dan Profitabilitas Pada PT. Bank BRI (Persero), Tbk. Jurnal Administrasi Bisnis, 7(2), 21-30. https://doi.org/10.37932/ja.v7i2.57

Sofyan, M. (2019). Rasio Keuangan Untuk Menilai Kinerja Keuangan. Jurnal Akademika, 17(2), 115-121. https://doi.org/http://dx.doi.org/10.51881/jam.v17i2.173

Solihin, D., & Verahastuti, C. (2020). Profitabilitas Sektor Telekomunikasi Di Tengah Pandemi Covid-19. AKTUAL : Jurnal Akuntansi Dan Keuangan, 5(2), 91-98. https://e-journal.stie-aub.ac.id/index.php/aktual

Sugiyono. (2017). Statistika Untuk Penelitian. ALFABETA.

Suhendro, D. (2018). Analisis Penilaian Kinerja Keuangan Perusahaan Menggunakan Rasio Keuangan Pada Unilever Indonesia Tbk Yang Terdaftar Di Bursa Efek Indonesia. At-Tawassuth, III(1), 482-506.

Sujarweni, W. V. (2017). Akuntansi Manajemen: Teori dan Aplikasi (Mona (ed.); Cetakan 20).

Sukmawati, V. D., Soviana, H., Ariyantina, B., & Citradewi, A. (2022). Kinerja Keuangan Ditinjau Dari Analisis Rasio Profitabilitas (Studi Pada Pt Erajaya Swasembada Periode 2018-2021). Jurnal Ilmiah Akuntansi Dan Bisnis, 7(2), 189-206. https://doi.org/10.38043/jiab.v7i2.3692

Downloads

Published

2023-06-15

Issue

KITABAH │ VOL. 7 │ NO. 1 │ 2023

Section

Articles

License

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

KITABAH: Jurnal Akuntansi dan Keuangan Syariah have CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.

In developing strategy and setting priorities, KITABAH: Jurnal Akuntansi dan Keuangan Syariah recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.

KITABAH: Jurnal Akuntansi dan Keuangan Syariah is licensed under a Creative Commons Attribution 3.0 International License

You are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, even commercially.

The licensor cannot revoke these freedoms as long as you follow the license terms.