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All Journal Journal Online Manajemen ELPEI (JOMEL)
Andi Jamaluddin
STIE Tri Dharma Niusantara
Decision Sciences, Operations Research & Management

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Pengaruh Gross Profit Margin Dan Net Profit Margin Terhadap Pertumbuhan Laba PT Indofood Sukses Makmur Tbk Andi Jamaluddin; Yulistira Sari
Jurnal Online Manajemen ELPEI Vol 6 No 1 (2026)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v6i1.494

Abstract

This study aims to analyze the effect of Gross Profit Margin (GPM) and Net Profit Margin (NPM) on profit growth at PT Indofood Sukses Makmur Tbk for the 2020– 2024 period. This research employs a quantitative descriptive approach with acausal associativedesign, using secondarydataobtainedfromthecompany’sannual financial statements published by the Indonesia Stock Exchange. Data analysis was performed using multiple linear regression through the SPSS software to examine both partial and simultaneous effects between variables. The results indicate that GPM has a positive and significant effect on profit growth, while NPM has a positive but not significant effect. Simultaneously, bothvariablesshowa positive yet insignificant effect on profit growth. The coefficient of determination (R²) of 0.686 suggests that 68.6% of the variation in profit growth can be explained by GPM and NPM, with the remaining 31.4%influenced by otherfactorsoutside the model. These findings imply that the efficiency of cost management at the gross profit level plays a more dominant role in increasing profit growth compared to net profit efficiency.
Analisis Economic Value Added ( EVA ) Untuk Mengukur Kinerja Keuangan PT Kalbe Farma Tbk Andi Jamaluddin; Elis Susanti
Jurnal Online Manajemen ELPEI Vol 6 No 2 (2026)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v6i2.551

Abstract

Economic Value Added (EVA) is a financial performance measurement method that assesses a company's ability to create economic value added for shareholders by taking into account the cost of capital. This study aims to analyze the financial performance of PT Kalbe Farma Tbk during the 2021–2025 period using the Economic Value Added (EVA) method. This study employed quantitative data. The research data were obtained through documentation and library research. The population consisted of the financial statements of PT Kalbe Farma Tbk, while the sample comprised the company's financial statements for the five-year period from 2021 to 2025. The data analysis technique used the Economic Value Added (EVA) method, which consists of four main components: Net Operating Profit After Tax (NOPAT), Invested Capital (IC), Weighted Average Cost of Capital (WACC), and Capital Charges (CC). The results showed that the financial performance of PT Kalbe Farma Tbk during the 2021–2025 period fluctuated. Nevertheless, based on the Economic Value Added (EVA) measurement criteria, the company's financial performance generated a positive EVA (EVA > 0). This indicates that the company was able to create economic value added because the return generated from its operating profit was greater than the cost of capital invested by the company.
Co-Authors Elis Susanti Yulistira Sari