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All Journal Amsir Management Journal Amsir Accounting & Finance Journal
Yusuf, ST. Nursaadah
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Economics, Econometrics & Finance

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An Analysis of Profitability Ratios to Assess the Financial Performance of PT Mayora Indah Tbk Lukman, Siti Diva Syarifah; Yusuf, ST. Nursaadah; Uksi, Rafika
Amsir Accounting & Finance Journal Vol 4 No 1 (2026): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v4i1.742

Abstract

This study aims to analyze profitability ratios in assessing the financial performance of PT Mayora Indah Tbk during the 2023–2025 period. Profitability ratios are used to determine the company’s ability to generate profits through its sales, assets, and capital. This study employs a quantitative descriptive method utilizing secondary data in the form of PT Mayora Indah Tbk’s financial statements obtained from the company’s annual reports. The analysis was conducted using profitability ratios, specifically Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results indicate that all profitability ratios declined during the study period. The NPM decreased from 10.30% to 7.52%, ROA decreased from 13.59% to 9.27%, and ROE decreased from 21.23% to 15.84%. This decline indicates that the increase in the company’s sales, assets, and equity has not been accompanied by an optimal increase in net profit. This situation was influenced by rising operating costs, cost of goods sold, and fluctuations in foreign exchange rates. Nevertheless, PT Mayora Indah Tbk was still able to maintain a fairly good level of profitability. Therefore, the company needs to improve operational efficiency and cost management to enhance its financial performance in the future.
An Analysis of Profitability Ratios to Assess the Financial Performance of PT Mayora Indah Tbk Lukman, Siti Diva Syarifah; Yusuf, ST. Nursaadah; Uksi, Rafika
Amsir Accounting & Finance Journal Vol. 4 No. 1 (2026): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v4i1.742

Abstract

This study aims to analyze profitability ratios in assessing the financial performance of PT Mayora Indah Tbk during the 2023–2025 period. Profitability ratios are used to determine the company’s ability to generate profits through its sales, assets, and capital. This study employs a quantitative descriptive method utilizing secondary data in the form of PT Mayora Indah Tbk’s financial statements obtained from the company’s annual reports. The analysis was conducted using profitability ratios, specifically Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results indicate that all profitability ratios declined during the study period. The NPM decreased from 10.30% to 7.52%, ROA decreased from 13.59% to 9.27%, and ROE decreased from 21.23% to 15.84%. This decline indicates that the increase in the company’s sales, assets, and equity has not been accompanied by an optimal increase in net profit. This situation was influenced by rising operating costs, cost of goods sold, and fluctuations in foreign exchange rates. Nevertheless, PT Mayora Indah Tbk was still able to maintain a fairly good level of profitability. Therefore, the company needs to improve operational efficiency and cost management to enhance its financial performance in the future.
Financial Performance Analysis Based on Liquidity and Profitability Ratios Nisrina, Ulfah Laila; Yusuf, St. Nursaadah; Aliyah, Nur
Amsir Management Journal Vol. 4 No. 1 (2023): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v4i1.250

Abstract

This study examines the company's performance based on profitability and liquidity ratios at CV Alfaiz Putra Mandiri. CV Alfaiz Putra Mandiri is a trading company that sells furniture materials, namely HPL (High Pressure Laminated). This study aims to analyze financial performance based on liquidity and profitability ratios at CV Alfaiz Putra Mandiri. The method used is quantitative method. The type of research used is field and library research by applying document analysis data collection techniques and interviews. Based on the analysis of the liquidity ratio of CV Alfaiz Putra Mandiri, the company's financial performance is quite good. This is due to the increase in current assets from year to year. However, current debt has also increased from year to year which offsets the increase in current assets. Based on the profitability ratio analysis, the company's financial performance is not good enough. This is because the increase in sales is not matched by the increase in profits generated and there are still many costs incurred for the company's operational needs so as not to generate optimal profits
Co-Authors Aliyah, Nur Nisrina, Ulfah Laila Rafika Uksi Siti Diva Syarifah Lukman