Laporan Keuangan PT Garuda Indonesia Sebagai Alat Evaluasi Kinerja Keuangan dalam Industri Penerbangan
DOI:
https://doi.org/10.55606/jebaku.v5i2.5368Keywords:
Evaluation, Financial, Garuda Indonesia, StatementsAbstract
Garuda Indonesia, as the national airline, has a strategic role in supporting connectivity and economic growth in Indonesia. In recent years, the company has experienced significant financial pressure due to the pandemic, high operational costs, and dependence on external financing. This study evaluates Garuda Indonesia's financial performance through an analysis of its 2022 and 2023 financial statements, focusing on liquidity, profitability, and solvency indicators. Using a quantitative descriptive approach, data is analyzed through financial ratios and trend comparisons. The results of the study show that although the company recorded a net profit in 2023, most of the profit came from non-operational items, while cash flow and equity actually decreased further. These findings indicate that the financial recovery process is still fragile and highly dependent on temporary adjustments. This study emphasizes the importance of a more comprehensive restructuring strategy and provides practical implications for managerial decision-making, as well as being a relevant reference for academic studies in the field of aviation sector financial management.
Downloads
References
Adnan, A. (2025). Manajemen laporan keuangan dan implementasinya dalam bisnis. Jakarta: Pustaka Mitra.
Dewi, L. A., & Kurniawan, T. (2022). Faktor-faktor penentu keberlanjutan maskapai di Asia Tenggara pasca-pandemi. Jurnal Keuangan dan Bisnis, 15(2), 101–114. https://doi.org/10.14710/jkb.v15i2.1025
Firmansyah, R., & Hartono, S. (2022). Restrukturisasi utang Garuda Indonesia dan pengaruhnya terhadap solvabilitas perusahaan. Jurnal Riset Akuntansi dan Keuangan, 10(3), 212–223. https://doi.org/10.21009/jrak.v10i3.1054
Fitriani, R., & Wibowo, D. (2021). Analisis kinerja keuangan maskapai penerbangan Indonesia selama masa pandemi. Jurnal Ekonomi & Manajemen Transportasi, 7(1), 55–66. https://doi.org/10.25077/jemt.v7i1.345
Ginting, L. (2023). Strategi turnaround perusahaan dalam industri penerbangan: Studi kasus pasca pandemi. Prosiding SNEMA 2023, 1–12.
Harahap, S. S. (2015). Analisis kritis atas laporan keuangan (Edisi ke-11). Jakarta: RajaGrafindo Persada.
Hasanah, I., & Rofiq, A. (2023). Analisis rasio keuangan sebagai alat evaluasi kinerja maskapai BUMN di Indonesia. Jurnal Akuntansi Publik, 8(1), 45–60. https://doi.org/10.24252/jap.v8i1.2023
Ikhsan, A. R., & Widodo, S. (2024). Evaluasi efisiensi operasional melalui rasio aktivitas: Studi pada Garuda Indonesia. Jurnal Ilmiah Akuntansi Asia, 6(2), 89–103. https://doi.org/10.1234/jiaa.v6i2.430
Ki, M. (2024). Fundamental laporan keuangan: Teori dan praktik. Yogyakarta: Deepublish.
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2020). Intermediate accounting (17th ed.). New York: Wiley.
Lestari, P., & Mahendra, A. (2023). Likuiditas dan kinerja keuangan maskapai di masa pemulihan ekonomi. Jurnal Akuntansi dan Bisnis, 18(2), 72–84. https://doi.org/10.25004/jab.v18i2.789
Maulana, Y. S., & Prabowo, B. (2023). Evaluasi solvabilitas perusahaan transportasi udara nasional. Jurnal Akuntansi dan Keuangan Indonesia, 10(1), 33–44. https://doi.org/10.1234/jaki.v10i1.2023
Nasution, H., & Ahmad, R. (2022). The impact of financial restructuring on state-owned airlines in Indonesia. International Journal of Business and Finance Research, 11(4), 150–164. https://doi.org/10.5430/ijbfr.v11n4p150
Nugroho, R., & Fauziah, D. (2023). Dampak pandemi terhadap rasio profitabilitas maskapai nasional. Jurnal Manajemen dan Bisnis, 14(1), 25–39. https://doi.org/10.23917/jmb.v14i1.1892
Prasetya, B., & Yuliani, R. (2021). Analisis arus kas untuk mengukur likuiditas Garuda Indonesia. Jurnal Riset Akuntansi dan Manajemen, 9(2), 100–110. https://doi.org/10.24843/jram.v9i2.546
Putri, H. R., & Sari, M. (2022). Laporan keuangan sebagai dasar pengambilan keputusan bisnis: Studi pada sektor transportasi. Jurnal Ilmu Akuntansi dan Keuangan, 5(3), 67–79. https://doi.org/10.31294/jiak.v5i3.2022
Rachman, T. (2024). Perbandingan kinerja keuangan maskapai Indonesia: Pra dan pasca pandemi. Jurnal Ilmiah Ekonomi Makro, 12(1), 51–63.
Rahayu, D., & Syahputra, E. (2023). Analisis rasio keuangan dan prediksi potensi kebangkrutan Garuda Indonesia. Jurnal Kajian Bisnis Strategis, 7(2), 88–99.
Sugiharto, A. (2020). Evaluasi penurunan performa keuangan maskapai nasional di masa krisis. Jurnal Akuntansi dan Keuangan Negara, 15(1), 55–66.
Utami, N. P., & Rahmawati, S. (2021). Strategi finansial maskapai negara: Antara efisiensi dan ekspansi. Seminar Nasional Akuntansi dan Keuangan, 5, 123–131.
Yuliana, R., & Akbar, M. A. (2023). Kinerja keuangan perusahaan BUMN pasca restrukturisasi: Studi Garuda Indonesia. Jurnal Akuntansi dan Strategi Bisnis, 9(1), 40–54.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Ekonomi Bisnis dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
