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All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan
Krisna Mulya Habibi
Universitas Negeri Surabaya
Economics, Econometrics & Finance

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Analisis Profitabilitas Berdasarkan Biaya, Laba, dan Konsentrasi Pelanggan pada PT Asia Sejahtera Mina Tbk. Periode 2021-2025 Mai Gita Indah Lestari; Nadia Fitri; Krisna Mulya Habibi; Risky Budianto
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 4 (2026): November : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i4.2663

Abstract

This study analyzes the profitability of PT Asia Sejahtera Mina Tbk. (AGAR) in terms of costs, earnings, and customer concentration during 2021-2025. It uses a descriptive quantitative case-study approach and secondary data from the company’s annual reports and financial statements. The analysis examines cost ratios, profitability ratios, and major-customer sales contributions. Cost analysis covers the cost of goods sold (COGS) ratio, operating expense ratio, and operating ratio. Profitability is assessed using Gross Profit Margin, Operating Profit Margin, Net Profit Margin, Return on Investment, and Return on Equity. Results show that COGS consistently absorbed more than 90% of sales, while the operating ratio ranged from 97.52% to 99.48%. Profitability was relatively low and fluctuated. The strongest profitability ratios occurred in 2024, whereas the company recorded a net loss in 2022. Greenwich Technology Development Ltd. was the main customer, accounting for 57.73%-87.03% of annual sales. Average concentration of major customers reached 82.67%. However, actual customer profitability could not be determined because customer-level product and service costs were not disclosed. The study highlights the need for tighter cost control, customer-base diversification, and more detailed customer-level cost records to improve profitability assessment and support management decisions.
Co-Authors Mai Gita Indah Lestari Nadia Fitri Risky Budianto