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All Journal MANNERS Management and Entrepreneurship Journal Accounting Research Journal
Utari Kartika Sari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PERTUMBUHAN PENJUALAN TERHADAP RETURN ON ASSET PERUSAHAAN SUB SEKTOR LOGISTIK YANG TERDAFTAR DI BURSA EFEK Silvi Indriana Kartia; Kristiastuti, Francisca; Utari Kartika Sari
Management and Entrepreneurship Journal Vol 7 No 2 (2025): Feb
Publisher : Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/manners.v7i2.881

Abstract

Kebijakan pemerintah mengenai Pembatasan Sosial Berskala Besar (PSBB) dan Pemberlakuan Pembatasan Kegiatan Masyarakat (PPKM) selama masa pandemi Covid-19 menyebabkan penurunan penjualan pada perusahaan sub sektor logistik. Pertumbuhan penjualan yang diiringi dengan peningkatan laba mengindikasikan bahwa perusahaan tersebut dapat mengembangkan perusahaannya. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pertumbuhan penjualan terhadap Return on Asset perusahaan sub sektor logistik yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Metode penelitian yang digunakan adalah metode kuantitatif dengan jenis penelitian deskriptif dan asosiatif. Populasi penelitian ini adalah perusahaan sub sektor logistik yang terdaftar di Bursa Efek Indonesia (BEI). Jumlah sampel adalah 12 perusahaan sub sektor logistik berdasarkan kriteria tertentu yang terpilih melalui teknik purposive sampling. Penelitian ini menggunakan analisis regresi linear sederhana dan hasil penelitian menunjukkan bahwa pertumbuhan penjualan berpengaruh terhadap Return on Asset pada perusahaan sub sektor logistik.   Kata kunci: penjualan, Return on Asset, perusahaan logistic
ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SETELAH PENUTUPAN GIANT PADA PT HERO SUPERMARKET TBK (HERO GRUP) Kristiastuti, Francisca; Utari Kartika Sari; Nurul Abdilah Solehah
Accounting Research Journal Vol. 4 No. 1 (2025): Accounting Research Journal (September 2025 - February 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i1.1007

Abstract

Hero Group closed all Giant outlets in 2021. This was a effort by the company to reduce its burden and focus of business development on other sectors. This research was conducted to determine the difference in financial performance as a result of the closure of Giant outlets by comparing data from before and after the event. This study uses a comparative test, which is a test that compares two data. The test tool used is the paired sample t test. The data compared are the period before the closure of Giant in 2018 – 2020 and the period after the closure of Giant in 2021 – 2023. Based on the results there was no difference in PT Hero Supermarket, Tbk’s financial ratio as measured by current ratio, debt to equity ratio, and net profit margin both before and after the closure of Giant outlets. Meanwhile, the ratio of total assets turnover had a significant difference.
Co-Authors Kristiastuti, Francisca Nurul Abdilah Solehah Silvi Indriana Kartia