Article Per Year (5 Year)
p-Index From 2021 - 2026
3.086
P-Index
This Author published in this journals
All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Economics and Digital Business Review Amsir Management Journal Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah Multidisiplin Amsir Amsir Accounting & Finance Journal Amsir Community Service Journal Jurnal Ilmiah Manajemen & Kewirausahaan
Lukman, Siti Diva Syarifah
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
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.
Co-Authors Ali, RustanA Alimuddin, Firman Aliyah, Nur Andi Sapada, Achmad Faisal Anggerwati, A. Indah Anggerwati, Andi Indah Astuti, Fifi Azis, Resky Quinsa Dwi BEDDU, MEGAWATI Darmawansah, Darmawansah Ekasari, Dhea Hamida Hasan Hartati Hartati Hidayatullah, Andi Muh Syukur Hudabiah, Diyah Jusnia, Jusnia L, Riska Gebiyanti Matakupan, Suryana Salomi Musdalifah Musdalifah Muslimin, Ulyana Nilam, Nilam Nisrina, Ulfah Laila Nur, Irawati Nurul Riska Ainun Rafika Uksi Rifani, Riza Amalia Riska Riska Sari, Eli Delina Sarira, Gracia Rani Sudirman, Irmayanti Syamsuriani Tijjang, Bakhtiar Wahsya, Wahsya Yunisara, Yunisara Yusuf, ST. Nursaadah Zaimar, Fina Ruzika Zulkifli , Zulkifli