Analisis Rasio Profitabilitas Dalam Menilai Kinerja Perusahaan pada PT. Japfa Comfeed Indonesia Tbk. Tahun 2019-2023
Abstract
This study aims to analyze the company's performance in PT. Japfa Comfeed Indonesia Tbk. in 2019-2023 based on profitability. The profitability ratio is used to assess the profits that a company is able to generate through the use of its resources. This study uses a quantitative descriptive approach with secondary data taken from the company's annual financial statements, which include balance sheet statements, cash flows and profit/loss. The profitability ratios analyzed include Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE). The results of the analysis show that the company's performance fluctuated with a significant decline in several ratios after the Covid-19 pandemic. The decline was influenced by external factors such as the Covid-19 pandemic which had an impact on the company's operations and revenue. The results of the analysis show that although PT. Japfa Comfeed Indonesia Tbk. continued to record profit, its performance tended to decline, indicating the need for an efficiency strategy to increase the company's profitability in the future.
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References
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