Analisis Kinerja Keuangan Berdasarkan Triple Bottom Line (Studi Kasus PT PARAMA WIGUNA YASA)

This study aims to analyze the financial performance of PT Parama Wiguna Yasa based on financial ratios integrated with the Triple Bottom Line concept, which includes the dimensions of profit, people, and planet. The study uses a descriptive quantitative approach with secondary data in the form of company financial reports for the 2023–2025 period and primary data through interviews as supporting data. The analysis was conducted using liquidity, solvency, activity, and profitability ratios, as well as descriptive analysis of the social and environmental dimensions. The results show that, in general, the company's financial performance is in good condition. The liquidity ratio indicates that the company is well-equipped to meet its short-term obligations, although there are indications of over-liquidity in some periods. Solvency ratios indicate a healthy capital structure with a relatively low level of leverage. Activity ratios show an increase in asset utilization efficiency and increasingly effective inventory management. In terms of profitability, the company was able to significantly improve its profit performance in 2025 after experiencing a decline in 2024. In terms of people, fluctuations in total employee salaries reflect the dynamics of human resource management rather than a decline in employee welfare. Meanwhile, on a planetary dimension, companies continue to demonstrate their commitment to environmental management despite adjustments in environmental costs. This study provides empirical contributions to the analysis of Triple Bottom Line-based financial performance in non-public property companies.