Analisis Rasio Keuangan Pada PT. Garuda Food Periode 2019-2022

  • Petrus Delpansius Tondang Petrus Universitas Negeri Jakarta
  • Ayatulloh Michael Musyaffi Universitas Negeri Jakarta
  • Hera Khairunnisa Universitas Negeri Jakarta
Keywords: Analysis of financial performance, Liquidity, Solvency, Profitability, Activity

Abstract

This study analyzes PT. Garuda Food Putra Putri Jaya Tbk's financial performance from 2019 to 2022, focusing on the snack food industry. The Covid-19 pandemic significantly impacted the company in 2020, leading to decreased sales and net profit, but it recovered in 2021 with substantial growth in both metrics. Financial ratios including liquidity, solvency, profitability, and activity indicate stable liquidity and solvency but highlight a decline in return on investment (ROI) and return on equity (ROE), suggesting a need for enhanced efficiency and profitability. Short-term recommendations include improving debt management and focusing on product innovation. Medium-term strategies involve boosting operational efficiency and increasing branding efforts, while long-term plans emphasize investing in technology for production efficiency and diversifying product portfolios. These measures aim to ensure sustainable growth and strengthen the company's market position amidst evolving business challenges.

References

Budiman, R. (2020). Rahasia Analisis Fundamental Saham: Memahami Laporan Keuangan. Elex Media Komputindo.

Dharnayanti, N. M. P., Usfunan, Y., & Sarjana, I. M. (2017). Hubungan Hukum Perusahaan Induk Berbentuk Perseroan Terbatas Dengan Anak Perusahaan Berbentuk Persekutuan Komanditer (Doctoral dissertation, Udayana University).

Erica, D. (2018). Analisa rasio laporan keuangan untuk menilai kinerja perusahaan PT Kino Indonesia Tbk. Jurnal Ecodemica, 2(1), 12-20.

Harahap, S. S. (2009). Analisis laporan keuangan. Raja Grafindo, Jakarta.

Indriyani, I. (2015). Pengaruh rasio keuangan terhadap pertumbuhan laba pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Jurnal Manajemen dan Bisnis Sriwijaya, 13(3), 343-358.

Kasmir. (2008). Analisis laporan keuangan (Rinaldy Stephen (Ed.); 5th ed.). Jakarta: PT RajaGrafindo Persada.

Kasmir. (2013). Analisis Laporan Keuangan Ed rev 2008. Raja Grafindo Press

Kasmir. 2019. Analisis Laporan Keuangan. 12th ed. Depok: PT. Rajagrafindo Persada.

Munawir, S. (2004). Analisis Laporan Keuangan, Edisi Ke-4. Yogyakarta: Liberty.

Munawir, S. (2010). Analisa Laporan Keuangan, cetakan kelima belas. Liberty, Yogyakarta.

Murhadi, W. R. (2013). Analisis laporan keuangan: proyeksi dan valuasi saham.

Nur, M., & Komariah, E. (2016). Analisis Laporan Keuangan Dalam Menilai Kinerja Keuangan Industri Semen Yang Terdaftar Di BEI (Studi Kasus PT Indocement Tunggal Prakarsa TBK). Jurnal Online Insan akuntan 1(1), 43– 58

Santoso, B., & Haryanti, A. (2021). Hukum Bisnis dan Lembaga Syariah.

Septa, P. (2018). Pengaruh penyajian laporan keuangan dan aksesibilitas laporan keuangan terhadap akuntabilitas pengelolaan keuangan kabupaten ponorogo (Doctoral dissertation, Universitas Muhammadiyah Ponorogo).

Published
2024-08-08
How to Cite
Petrus, P. D. T., Musyaffi, A. M., & Khairunnisa, H. (2024). Analisis Rasio Keuangan Pada PT. Garuda Food Periode 2019-2022. Jurnal Akuntansi, Perpajakan Dan Auditing, 5(3), 570-585. https://doi.org/10.21009/japa.0503.08