Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
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All Journal Journal of Management, Economic, and Accounting
Illiyil , Illiyil
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Financial Performance Analysis Of PT Garudafood Putra Putri Jaya Tbk Using The Du Pont System Method The Period Of 2021-2023: Illiyil , Illiyil; Herlindawati , Dwi
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.967

Abstract

After the COVID-19 pandemic, the food and beverage sector experienced significant changes in financial structure and profitability. This study aims to analyze the financial performance of PT Garudafood Putra Putri Jaya Tbk during the 2021–2023 period using the Du Pont System method. The study employs secondary data in the form of financial statements obtained from the company’s official website and the Indonesia Stock Exchange (IDX). The analysis was conducted by calculating and assessing the Return on Investment (ROI) and Return on Equity (ROE) to determine the level of profitability, operational efficiency, and capital effectiveness. The results show that the company’s financial performance is categorized as less satisfactory, with an average ROI of 7.50% and ROE of 15.72%, both of which are below the industry standards of 30% and 40%, respectively. This indicates that the company has not yet been able to optimize asset utilization and capital management efficiently. The findings are expected to serve as a strategic reference for management in improving operational efficiency and as additional information for investors in making investment decisions.
Co-Authors Herlindawati , Dwi