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ANALYSIS OF LIQUIDITY RATIO AS AN ASSESSMENT TOOL FOR FINANCIAL PERFORMANCE AT PT BANK MANDIRI (PERSERO) Tbk (2019-2023)

Jurnal Cakrawala Akuntansi · Vol. 17 No. 2 (2025) · hlm. 206–214

DOI
10.22437/jca.v17i2.45808
ISSN
3123-1918, 1979-4851
Terbit
2025-08-01
Penerbit
Faculty of Economics and Business Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This study aims to analyze the liquidity ratio as a tool to measure financial performance at PT Bank Mandiri (Persero) Tbk. The research applies a descriptive qualitative approach, focusing on financial reports from 2019 to 2023. Liquidity ratio analysis is considered important because it shows the bank’s capability to meet short-term obligations or liabilities that have matured. Through this analysis, the study seeks to provide a clear picture of how well PT Bank Mandiri manages its liquidity during the observed period. The ratio reflects the bank’s financial health, especially its ability to provide funds quickly to fulfil customer withdrawals, loan disbursements, and other short-term commitments. By using this approach, the study can evaluate financial stability and performance without relying on complex statistical models. The findings are expected to give insights into the bank’s effectiveness in liquidity management and its overall resilience in facing financial challenges. Keywords: Financial Statements, Liquidity Ratio.

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  • Universitas Jambi
  • Riau University
  • Universitas Muhammadiyah Jambi
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Rekan penulisOrganisasiArtikel bersama
Fitrini MansurUniversitas Jambi3
Reni YustienUniversitas Jambi2
Rita FriyaniUniversitas Jambi2
Fredy OlimsarUniversitas Jambi1
Yuliana YulianaUniversitas Jambi1
Wiralestari WiralestariUniversitas Jambi1
Lian Undari Permata SariUniversitas Jambi1
Ratih KusumastutiUniversitas Jambi1
Muhammad Agung SoehartoUniversitas Jambi1
Rezi AbdurrahmanRiau University1
Fitriatul TakiahUniversitas Jambi1
Yuliana YulianaUniversitas Jambi1
Nela SafeliaUniversitas Jambi1
Sulthoni FiqriUniversitas Jambi1
Aprillia MutiyaUniversitas Jambi1
Nita RianiAfiliasi tidak diketahui1
Wiwik TiswiyantiUniversitas Jambi1
Lovia Nur PuspitaUniversitas Jambi1
Zirda KurniaAfiliasi tidak diketahui1
Rika NeldawatyUniversitas Muhammadiyah Jambi1
Rani AmaliaUniversitas Jambi1
Rico Wijaya ZUniversitas Jambi1
Reiny Erica SoniaUniversitas Jambi1
Dea Putri AnggrainiUniversitas Jambi1

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Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">ANALYSIS OF LIQUIDITY RATIO AS AN ASSESSMENT TOOL FOR FINANCIAL PERFORMANCE AT PT BANK MANDIRI (PERSERO) Tbk (2019-2023)</dc:title>
	<dc:creator xml:lang="en"> Juliana, Widya Ika</dc:creator>
	<dc:creator xml:lang="en">Yuliusman, Yuliusman</dc:creator>
	<dc:creator xml:lang="en">Hernando, Riski</dc:creator>
	<dc:subject xml:lang="en">accounting</dc:subject>
	<dc:subject xml:lang="en">ratio liquidity</dc:subject>
	<dc:subject xml:lang="en">Financial Performance</dc:subject>
	<dc:description xml:lang="en">This study aims to analyze the liquidity ratio as a tool to measure financial performance at PT Bank Mandiri (Persero) Tbk. The research applies a descriptive qualitative approach, focusing on financial reports from 2019 to 2023. Liquidity ratio analysis is considered important because it shows the bank’s capability to meet short-term obligations or liabilities that have matured. Through this analysis, the study seeks to provide a clear picture of how well PT Bank Mandiri manages its liquidity during the observed period. The ratio reflects the bank’s financial health, especially its ability to provide funds quickly to fulfil customer withdrawals, loan disbursements, and other short-term commitments. By using this approach, the study can evaluate financial stability and performance without relying on complex statistical models. The findings are expected to give insights into the bank’s effectiveness in liquidity management and its overall resilience in facing financial challenges.
Keywords: Financial Statements, Liquidity Ratio.</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business Universitas Jambi</dc:publisher>
	<dc:date>2025-08-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/jca/article/view/45808</dc:identifier>
	<dc:identifier>10.22437/jca.v17i2.45808</dc:identifier>
	<dc:source xml:lang="en">Jurnal Cakrawala Akuntansi; Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi; 206-214</dc:source>
	<dc:source>3123-1918</dc:source>
	<dc:source>1979-4851</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jca/article/view/45808/22486</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Widya Ika Juliana, Yuliusman, Riski Hernando</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>