{"id":"https://openalex.org/W3025155203","doi":"https://doi.org/10.31851/jmwe.v17i1.4336","title":"Analisis Rasio Likuiditas, Solvabilitas dan Profitabilitas Dalam Menilai Kinerja Keuangan Pada PT. Goldman Costco Tbk Periode 2014-2018","display_name":"Analisis Rasio Likuiditas, Solvabilitas dan Profitabilitas Dalam Menilai Kinerja Keuangan Pada PT. Goldman Costco Tbk Periode 2014-2018","publication_year":2020,"publication_date":"2020-04-01","ids":{"openalex":"https://openalex.org/W3025155203","doi":"https://doi.org/10.31851/jmwe.v17i1.4336","mag":"3025155203"},"language":"id","primary_location":{"id":"doi:10.31851/jmwe.v17i1.4336","doi":"https://doi.org/10.31851/jmwe.v17i1.4336","is_oa":true,"landing_page_url":"https://doi.org/10.31851/jmwe.v17i1.4336","pdf_url":"https://jurnal.univpgri-palembang.ac.id/index.php/Ekonomika/article/download/4336/4034","source":{"id":"https://openalex.org/S4210181044","display_name":"Jurnal Media Wahana Ekonomika","issn_l":"1693-4091","issn":["1693-4091","2622-1845"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404660632","host_organization_name":"PGRI Palembang University","host_organization_lineage":["https://openalex.org/P4404660632"],"host_organization_lineage_names":["PGRI Palembang University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Media Wahana Ekonomika","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.univpgri-palembang.ac.id/index.php/Ekonomika/article/download/4336/4034","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5056446542","display_name":"Oktariansyah Oktariansyah","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Oktariansyah .","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5056446542"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.4077,"has_fulltext":true,"cited_by_count":36,"citation_normalized_percentile":{"value":0.9398202,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":99},"biblio":{"volume":"17","issue":"1","first_page":"55","last_page":"55"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.9897000193595886,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.9897000193595886,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14183","display_name":"Banking Sector Performance and Management","score":0.006200000178068876,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14239","display_name":"Business, Education, Mathematics Research","score":0.0012000000569969416,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.5799999833106995},{"id":"https://openalex.org/keywords/liquidity-ratios","display_name":"liquidity ratios","score":0.9380000233650208},{"id":"https://openalex.org/keywords/solvency-ratios","display_name":"solvency ratios","score":0.9980000257492065},{"id":"https://openalex.org/keywords/profitability-ratios","display_name":"profitability ratios","score":1.0},{"id":"https://openalex.org/keywords/current-ratio","display_name":"current ratio","score":0.8230000138282776},{"id":"https://openalex.org/keywords/quick-ratio","display_name":"quick ratio","score":1.0},{"id":"https://openalex.org/keywords/debt-ratio","display_name":"debt ratio","score":0.9430000185966492},{"id":"https://openalex.org/keywords/debt-equity-ratio","display_name":"debt to equity ratio","score":1.0},{"id":"https://openalex.org/keywords/return-on-investment","display_name":"return on investment","score":0.9440000057220459},{"id":"https://openalex.org/keywords/net-profit-margin","display_name":"net profit margin","score":0.9990000128746033},{"id":"https://openalex.org/keywords/earnings-per-share","display_name":"earnings per share","score":0.9610000252723694},{"id":"https://openalex.org/keywords/financial-statement-analysis","display_name":"financial statement analysis","score":0.75},{"id":"https://openalex.org/keywords/horizontal-analysis","display_name":"horizontal analysis","score":0.7509999871253967},{"id":"https://openalex.org/keywords/debt-financing","display_name":"debt financing","score":0.5040000081062317},{"id":"https://openalex.org/keywords/operational-efficiency","display_name":"operational efficiency","score":0.3970000147819519}],"concepts":[{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.38107338547706604},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.3608345091342926},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.30912086367607117}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.31851/jmwe.v17i1.4336","doi":"https://doi.org/10.31851/jmwe.v17i1.4336","is_oa":true,"landing_page_url":"https://doi.org/10.31851/jmwe.v17i1.4336","pdf_url":"https://jurnal.univpgri-palembang.ac.id/index.php/Ekonomika/article/download/4336/4034","source":{"id":"https://openalex.org/S4210181044","display_name":"Jurnal Media Wahana Ekonomika","issn_l":"1693-4091","issn":["1693-4091","2622-1845"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404660632","host_organization_name":"PGRI Palembang University","host_organization_lineage":["https://openalex.org/P4404660632"],"host_organization_lineage_names":["PGRI Palembang University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Media Wahana Ekonomika","raw_type":"journal-article"},{"id":"doi:10.31851/jmwe.v17i1.3977","doi":"https://doi.org/10.31851/jmwe.v17i1.3977","is_oa":true,"landing_page_url":"http://doi.org/10.31851/jmwe.v17i1.3977","pdf_url":null,"source":{"id":"https://openalex.org/S4210181044","display_name":"Jurnal Media Wahana Ekonomika","issn_l":"1693-4091","issn":["1693-4091","2622-1845"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404660632","host_organization_name":"PGRI Palembang University","host_organization_lineage":["https://openalex.org/P4404660632"],"host_organization_lineage_names":["PGRI Palembang University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Media Wahana Ekonomika","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.31851/jmwe.v17i1.4336","doi":"https://doi.org/10.31851/jmwe.v17i1.4336","is_oa":true,"landing_page_url":"https://doi.org/10.31851/jmwe.v17i1.4336","pdf_url":"https://jurnal.univpgri-palembang.ac.id/index.php/Ekonomika/article/download/4336/4034","source":{"id":"https://openalex.org/S4210181044","display_name":"Jurnal Media Wahana Ekonomika","issn_l":"1693-4091","issn":["1693-4091","2622-1845"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404660632","host_organization_name":"PGRI Palembang University","host_organization_lineage":["https://openalex.org/P4404660632"],"host_organization_lineage_names":["PGRI Palembang University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Media Wahana Ekonomika","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3025155203.pdf","grobid_xml":"https://content.openalex.org/works/W3025155203.grobid-xml"},"referenced_works_count":5,"referenced_works":["https://openalex.org/W2586552138","https://openalex.org/W2736312324","https://openalex.org/W2768021479","https://openalex.org/W2793479668","https://openalex.org/W2794912415"],"related_works":["https://openalex.org/W3024613255","https://openalex.org/W2971467536","https://openalex.org/W2972599220","https://openalex.org/W6989250500","https://openalex.org/W4414034603","https://openalex.org/W7220645791","https://openalex.org/W3036410112","https://openalex.org/W7220592644","https://openalex.org/W4399898911","https://openalex.org/W2529438960"],"abstract_inverted_index":{"ABSTRAK":[0],"Penelitian":[1],"ini":[2,72],"bertujuan":[3],"untuk":[4],"mengetahui":[5],"kinerja":[6],"keuangan":[7,29],"PT.":[8,30,125,157,194,249,274,378,415,459],"Goldman":[9,31,126,158,195,250,275,379,416,460],"Costco":[10,32,127,159,196,251,276,380,417,461],"Tbk":[11,33,128,160,197,252,277,381,418,462],"yaitu":[12],"dengan":[13,63,74,134,166,203],"menganalisis":[14],"rasio":[15,17,19,22,76,80,85,89,102,123,155,192,233,235,237],"berupa":[16,34],"likuiditas,":[18,234],"solvabilitas":[20,90,156],"dan":[21,36,54,60,84,96,110,137,171,210],"profitabilitas.":[23,238],"Data":[24,299],"yang":[25,47,68,78,132,151,164,187,201],"diamati":[26],"merupakan":[27],"laporan":[28,37],"neraca":[35],"laba-rugi":[38],"dari":[39,189],"tahun":[40,43,130,162,199],"2014":[41,288],"sampai":[42],"2018.":[44,290],"Metode":[45],"penelitian":[46,71],"digunakan":[48,69],"adalah":[49,73],"metode":[50,57],"kualitatif.":[51],"Analisis":[52],"data":[53,64,269],"pembahasan":[55,118],"menggunakan":[56,75],"analisis":[58,61,67],"horizontal":[59,304],"deskriptif":[62],"kuantitatif.":[65],"Alat":[66],"dalam":[70,225],"likuiditas":[77,124],"meliputi":[79,91,104],"lancar":[81,145,150],"(current":[82],"ratio)":[83],"cepat":[86],"(quick":[87],"ratio),":[88],"debt":[92,97,167,172,338,343,425,431,449],"to":[93,98,168,173,243,289,321,339,344,426,432],"assets":[94,169,340,399,427],"ratio":[95,100,136,139,170,175,329,335,341,376,389,392,413,428,434,457],"equity":[99,174,345,433],",":[101],"profitabilitas":[103,193],"return":[105,207,350,471],"on":[106,208,351,472],"investment,net":[107],"profit":[108,205,354,469],"margin":[109,355],"earning":[111,211],"per":[112,212,358,476],"share":[113,213,359,477],"of":[114,214,248,260,273,281,360,365,374,377,411,414,442,455,458,478],"common":[115,215,361,479],"stock.":[116,362],"Hasil":[117],"dapat":[119],"diketahui":[120],"bahwa":[121],"tingkat":[122],"selama":[129,161,198],"2014-2018":[131,163,200,383,420,464],"diukur":[133,165,202],"current":[135,328,388,398,403],"quick":[138,331,391],"dinilai":[140,176,217],"kurang":[141,177,218],"baik,":[142,178,219],"karena":[143,179,220],"aktiva":[144],"lebih":[146],"rendah":[147],"dibandingkan":[148],"kewajiban":[149],"harus":[152],"dipenuhi.":[153],"Tingkat":[154,191],"pendanaan":[180],"perusahaan":[181,222],"hampir":[182],"separuhnya":[183],"dibiayai":[184],"oleh":[185],"hutang":[186],"berasal":[188],"kreditor.":[190],"net":[204,353,468],"margin,":[206,470],"investment":[209,473],"stock":[216,480],"manajemen":[221],"tidak":[223],"efektif":[224],"pengelolaan":[226],"operasi":[227],"perusahaan.":[228],"Kata":[229],"kunci:":[230],"Kinerja":[231],"keuangan,":[232],"solvabilitas,":[236],"ABSTRACT":[239],"This":[240],"study":[241,319],"aims":[242],"determine":[244],"the":[245,258,279,327,333,337,366,372,387,424,430,443,486,494],"financial":[246,271],"performance":[247],"is":[253,295,320,393],"by":[254,386,423,448,467],"analyzing":[255],"ratios":[256,264,324,348],"in":[257,278,317,492],"form":[259,280],"liquidity":[261,323,375,500],"ratios,":[262,501,503],"solvency":[263,334,412,502],"and":[265,284,301,307,330,342,356,390,429,474],"profitability":[266,347,456,504],"ratios.":[267,505],"Observed":[268],"are":[270,400],"statements":[272],"balance":[282],"sheet":[283],"income":[285],"statement":[286],"from":[287,451],"The":[291,313,363,409,453],"research":[292],"method":[293],"used":[294,316],"a":[296],"qualitative":[297],"method.":[298],"analysis":[300,305,309],"discussion":[302,367],"using":[303],"methods":[306],"descriptive":[308],"with":[310],"quantitative":[311],"data.":[312],"analytical":[314],"tool":[315],"this":[318],"use":[322],"which":[325],"include":[326,349],"ratio,":[332,346],"includes":[336],"investment,":[352],"earnings":[357,475],"results":[364],"can":[368],"be":[369,407],"seen":[370],"that":[371,405],"level":[373,410,454],"during":[382,419,463],"as":[384,421,465],"measured":[385,422,466],"considered":[394,436,482],"not":[395,437,483,490],"good,":[396,438,484],"because":[397,439,485],"lower":[401],"than":[402],"liabilities":[404],"must":[406],"met.":[408],"was":[435,446,481,489],"almost":[440],"half":[441],"company's":[444,487,495],"funding":[445],"financed":[447],"originating":[450],"creditors.":[452],"management":[488],"effective":[491],"managing":[493],"operations.":[496],"Keywords:":[497],"Financial":[498],"performance,":[499]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":12},{"year":2024,"cited_by_count":8},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":4}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2020-05-21T00:00:00"}