Analisis rasio keuangan sebagai alat prediksi kesehatan bisnis umkm pasca-pandemi

Authors

  • Sonia Zumna Jauharoh Program Studi Akuntansi, Universitas Islam Negeri Maulana Malik Ibrahim Malang

Keywords:

MSMEs, financial ratio analysis, business health, financial statements, post-pandemic

Abstract

MSMEs play a strategic role in Indonesia's economy, but the COVID-19 pandemic has had a significant impact on their financial health and business sustainability. In the post-pandemic period, SMEs are required to manage their finances more effectively in order to survive and grow. This article aims to analyze the role of financial ratio analysis as a tool for predicting the business health of SMEs post-pandemic. The method used is a literature study by reviewing books, accounting standards, and related references. The discussion focuses on liquidity, solvency, profitability, and activity ratios as indicators of SMEs' financial condition. The results indicate that financial ratio analysis can help SMEs assess business conditions, detect potential risks, and support managerial decision-making. Therefore, the application of simple and sustainable financial ratio analysis is important for SMEs in the post-pandemic period.           

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Published

2026-02-26

How to Cite

Jauharoh, S. Z. (2026). Analisis rasio keuangan sebagai alat prediksi kesehatan bisnis umkm pasca-pandemi. Maliki Interdisciplinary Journal, 4(3), 615–622. Retrieved from https://urj.uin-malang.ac.id/index.php/mij/article/view/25137

Issue

Vol. 4 No. 3 (2026): MARCH

Section

Articles

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