ANALISIS RASIO ARUS KAS DALAM MENGUKUR TINGKAT LIKUIDITAS PT ACE HARDWARE INDONESIA TBK
Main Article Content
Abstract
This study aims to determine and analyze the liquidity level of PT Ace Hardware Indonesia Tbk based on its cash flow statements for the 2022–2024 period. A quantitative descriptive method was employed, utilizing documentation and literature review approaches. The study relies on secondary data specifically financial statements, cash flow statements, and income statements obtained from the company's official website for the 2022–2024 period. Data analysis was conducted using cash flow ratio analysis, comprising the Operating Cash Flow to Current Liabilities Ratio (AKO), Cash Flow to Interest Coverage Ratio (CKB), Cash Flow to Total Liabilities Ratio (TH), and Cash Flow to Net Income Ratio (AKB). The results indicate that PT Ace Hardware Indonesia Tbk's cash flow ratios fluctuated during the 2022–2024 period; however, on average, the company demonstrated a good level of liquidity. The AKO, CKB, and AKB ratios fell into the "good" category as they met the assessment criteria, whereas the TH ratio remained in the "poor" category, indicating a need to improve the company's ability to meet its total obligations using operating cash flow.
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Arifin, Sahili, L. O., & Astriwati. (2023). Analisis Laporan Arus Kas Dalam Menilai Kinerja Keuangan Pada Pt Ace Hardware Indonesia, Tbk. Journal of Economics and Business UBS, 12(5), 2692–2705.
BPS. (2025). Pertumbuhan Ekonomi Indonesia. Badan Pusat Statistik. https://www.bps.go.id
Dewi, P. R., & Elvia. (2022). Analisis Rasio Likuiditas dalam Mengukur Kinerja Keuangan pada PT. Aneka Tambang Periode 2019-2021. Jurnal Pendidikan Dan Konseling, 4(6), 10318–10324.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
GlobalData. (2026). Indonesia Retail Market Report. GlobalData Plc.
https://www.globaldata.com/store/report/indonesia-retail-market-analysis/
Hery. (2017). Analisis Laporan Keuangan. Jakarta: Grasindo.
Hery. (2018). Analisis Laporan Keuangan : Integrated and Comprehensive Edition. (3rd ed.). PT Gramedia.
IAI. (2024). PSAK 201 Penyajian Laporan Keuangan. Dewan Standar Akuntansi Keuangan IAI. https://iaiglobal.or.id
Kieso, D. E., Weygandt, J. J., & D, T. (2019). Intermediate Accounting (17th Editi). Wiley.
Sihaloho, S. M. br, Prana, R. R., & Lubis, D. I. D. (2021). Analisis Rasio Likuiditas dan Profitabilitas untuk Menilai Kinerja Keuangan Perusahaan pada PT. Bank BRI (Persero). Jurnal Ekonomi Bisnis Manajemen Prima, 4(1), 87–94.
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung : Alfabeta.
Tias, Rosalina Wati; Surbakti, Ahmad Oky; Hidayatullah, M. Q. Y. (2023). Pengaruh Roe , Sales Growth Dan Pertumbuhan Laba Laba Terhadap Profitabilitas Pada Pt . Aspirasi. 2(11).
Tudje, S., Saerang, D., & Rondonuwu, S. (2017). Analisis Laporan Arus Kas Sebagai Alat Ukur Kinerja Keuangan Pada Perusahaan Consumer Goods Industry Di Bursa Efek Indonesia. Going Concern : Jurnal Riset Akuntansi, 12(2), 69–76.
https://doi.org/10.32400/gc.12.2.17391.2017
Tulandi, L. J., Jaya, A., & Mongan, C. J. (2025). Analisis Efektifitas Pengelolaan Modal Kerja pada PT Aspirasi Hidup Indonesia Tbk. RIGGS: Journal of Artificial Intelligence and Digital Business, 4(4), 5196–5214. https://doi.org/10.31004/riggs.v4i4.4326