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Purba, Arlina Pratiwi
Politeknik Negeri Medan
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Penilaian Kinerja Keuangan pada PT Matahari Department Store Tbk Periode 2019-2024 Naibaho, Dameria; Firjatullah, Ariel Irfik; Simbolon, Bernadetta Anita Jerry; Purba, Arlina Pratiwi
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 2 (2025): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i2.2909

Abstract

This study aims to determine the factors that caused the decline in profits at PT Matahari Department Store Tbk for the 2019-2024 period. The data used in this study comes from the annual financial reports for the 2019 to 2024 period. The method used in this study is descriptive statistics to describe the actual conditions in the field through profitability ratios. The results of the study indicate that 2020 was the year that showed the lowest profit performance due to losses, this was caused by a decrease in net revenue that was not commensurate with the operating expenses that remained high. The decrease in net income was caused by the COVID-19 pandemic, where PT Matahari Department Store Tbk outlets were closed due to the social restrictions and restrictions on community activities, namely PSBB (Large-Scale Social Restrictions) and the emergence of online sales due to the pandemic.   Abstrak Penelitian ini bertujuan untuk mengetahui faktor-faktor apa yang menjadi penyebab terjadinya penurunan laba pada PT Matahari Department Store Tbk periode 2019-2024. Data yang digunakan dalam penelitian ini berasal dari laporan keuangan tahunan periode 2019 hingga 2024. Metode yang digunakan dalam penelitian ini yaitu statistik deskriptif guna menggambarkan kondisi aktual di lapangan melalui rasio profitabilitas. Hasil penelitian menunjukkan bahwa tahun 2020 merupakan tahun yang memperlihatkan kinerja laba terendah dikarenakan terjadinya kerugian, hal ini disebabkan oleh terjadinya penurunan pendapatan bersih yang tidak sebanding dengan beban usaha yang tetap tinggi. Penurunan pendapatan bersih disebabkan oleh pandemi COVID-19, dimana gerai PT Matahari Department Store Tbk ditutup karena adanya kebijakan pembatasan sosial maupun pembatasan kegiatan masyarakat yaitu PSBB (Pembatasan Sosial Berskala Besar) serta timbulnya penjualan daring akibat pandemi.
Co-Authors Ahmad Sani Eva Malina Simatupang Firjatullah, Ariel Irfik HS, Samaria Chrisna Imnadir, Imnadir Maharani Purba, Angelia Naibaho, Dameria PA. Andiena Nindya Putri Purba, Angelia Purba, Angelia Maharani Saputro, Ngairan Banu Simatupang, Eva Simatupang, Eva Malina Simbolon, Bernadetta Anita Jerry Sitanggang, Ernie Shinta Yosephine