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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital
Tengku Narasiya Adiza
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Profitability Ratio Analysis to Measure the Financial Performance of PT. Fajar Benua Indopack Medan Branch During and After the COVID- 19 Pandemic Tengku Narasiya Adiza; Rahima Br Purba; Noviani Noviani
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10968

Abstract

This study analyzed profitability ratios as indicators of the financial performance of PT. Fajar Benua Indopack Medan Branch during and after the COVID‑19 pandemic. The method used was a descriptive-analytical quantitative approach with a longitudinal case study covering the period 2020–2024. The variables analyzed included Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results showed a significant decline in all three ratios during the pandemic due to operational disruptions, market demand fluctuations, and increased costs; however, the post-pandemic period indicated gradual recovery. These findings highlighted the importance of asset and capital management, as well as adaptive operational strategies to face external pressures. The profitability ratio analysis provided a comprehensive overview of operational efficiency, crisis response, and the company’s readiness during the recovery phase. This study provided a basis for management to plan strategically, make data-driven decisions, and improve sustainable profitability in the future.
Co-Authors , Rahima Br Purba Noviani Noviani