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ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT MIDI UTAMA INDONESIA TBK PERIODE 2020-2024 Adinna Salsabela; Haryo Kusumo; Febryantahanuji
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 18 No 2 (2025): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v18i2.3070

Abstract

The retail industry is highly influenced by the level of consumer spending, which experienced significant changes during the Covid-19 pandemic. PT Midi Utama Indonesia Tbk, as one of the leading retail companies, has sought to maintain its performance through service improvement, technological innovation, and financial management. This study aims to analyze the financial performance of PT Midi Utama Indonesia Tbk for the period 2020–2024 using profitability ratios, including Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results show that both NPM and ROA recorded positive trends until 2023, with NPM peaking at 3.01% and ROA at 6.71%, although both remain below industry standards. Meanwhile, ROE reached its highest level in 2022 at 20.21% before declining in subsequent years. The simultaneous decrease in all ratios in 2024 indicates pressure on net income due to rising costs and imbalances between revenue, assets, and equity growth. Overall, PT Midi Utama Indonesia Tbk demonstrated gradual profitability improvement up to 2023; however, cost control, asset optimization, and balanced capital management strategies are required to sustain future growth.
Co-Authors Achmad Solechan Adinna Salsabela Agustinus Budi Santoso Ahmad Ashifuddin Aqham Ahmad Fauzi Anik Safitri Arsito Ari Kuncoro Ayu Miranti Kusumaningrum Ayu Miranti Kusumaningrum Bambang Widjanarko Susilo Bayu Agus Pamabudi Benny Cuaca Budi Hartono budi hartono Danang Danang Danang, Danang Danang, Danang Dani Sasmoko Edy Noriyanto Edy Susanto Edy Susanto Eka Satria Wibawa Eko Siswanto Eko Siswanto Elok Rosyidah Erwan Hidayat Erwan Nur Hidayat Fandholi, Achmad Fany Frisca Tiara Zheninta Galuh Aditya Galuh Aditya Galuh Aninditiyah Hadi Yusuf Hadi Yusuf Hannief Giarni Haryo Kusumo Haryo Kusumo Hendri Rasminto Iddo Elianta Herlambang Iddo Elianta Herlambang Iman Saufik Suasana Jaelani Jaelani Jarot Dian Susatyono Jarot Dian Susatyono Jarot Jarot Dian, Jarot Dian Susatyono Jarot, Jarot Dian Susatyono Kasih Purwantini Kharismawati, Ria Khoirur Rozikin Kinanti Sekar Arum Kusumo, Haryo Lutmawati Lutmawati Maryati, Rima Febriana Maya Utami Dewi Metta, Wimala Marsela Migunani Migunani Muhammad Ryza Awwali , Sulartopo, Muhammad Ryza Awwali , Mutia, Yunna Nanik Lestari Nanik Qosidah Nindi Anggi Wardani Nurindriani, Atiek PADJAR SETYO BUDI Pratiwi, Intan Rezky Eko Prasetyo Ria Kharismawati Rima Febriana Maryati Rini Rubhiyanti Rini Rubhiyanti Rini Rubhiyanti Rini Rubhiyanti Rini Rubhiyanti Risma Nurhapsari Robiatul Adawiyah Rohman, M Aguts RR. Ella Evrita Hestiandari Rusito Sekar Putri Pertiwi Sekar Putri Pertiwi Setiyo Prihatmoko Sindhu Rakasiwi SITI KHOLIFAH Somad, Mohamad Ali Sri Wahyuning Sumaryanto Suprapti Suprapti Tantik Sumarlin . Toni Wijanarko Adi Putra Triyani Triyani Uswatun Khasanah Vivi Kumalasari, Vivi Yuli Fitrianto Yussi Anggraini Zaenal Mustofa Zahra Dinul Khaq Zahra Dinul Khaq Zarah Dinul Khaq