Published: 2024-02-01

Analisis Perbandingan Laporan Keuangan Perusahaan Food Solutions (Industri Makanan Dan Minuman) Tahun 2021-2022 Indonesia

DOI: 10.35870/jemsi.v10i1.1965

Aditya Rais Muhammad Aditya Rais Muhammad, Savira Ayu Pramesti Savira Ayu Pramesti, Robertus Bima Adhi Nugraha Robertus Bima Adhi Nugraha, Wawan Triwibowo Wawan Triwibowo, Sri Hermuningsih Sri Hermuningsih
  • Aditya Rais Muhammad Aditya Rais Muhammad: Magister Manajemen, Universitas Sarjanawiyata Tamansiswa , Indonesia
  • Savira Ayu Pramesti Savira Ayu Pramesti: Magister Manajemen, Universitas Sarjanawiyata Tamansiswa , Indonesia
  • Robertus Bima Adhi Nugraha Robertus Bima Adhi Nugraha: Magister Manajemen, Universitas Sarjanawiyata Tamansiswa , Indonesia
  • Wawan Triwibowo Wawan Triwibowo: Magister Manajemen, Universitas Sarjanawiyata Tamansiswa , Indonesia
  • Sri Hermuningsih Sri Hermuningsih: Magister Manajemen, Universitas Sarjanawiyata Tamansiswa , Indonesia
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Abstract

Penelitian ini berjuan untuk menganalisis perbandingan laporan keuangan dua perusahaan yang bergerak pada sektor industri makanan dan minuman. Perusahaan dalam penelitian ini yaitu PT Sentra Food Indonesia Tbk dan PT Indofood Sukses Makmur Tbk. Data laporan keuangan diambil dari masing-masing web resmi dua perusahaan tersebut pada periode 2021-2022. Analisis laporan keuangan yang dihitung meliputi Rasio Likuiditas, Rasio Solvabilitas, Rasio Profitabilitas, dan Rasio Aktivitas. Hasil analisis Rasio Likuditas PT Sentra Food Indonesia Tbk dan PT Indofood Sukses Makmur Tbk pada periode 2021-2022 mengalami fluktuasi yang mana disebabkan meningkatnya jumlah hutang. Pada perhitungan rasio Solvabilitas mengalami peningkatan.  Perhitungan rasio profitabilitas pada kedua perusahaan mengalami fluktuasi yang disebabkan meningkatnya beban pokok penjualan sehingga menurunkan laba bersih. Dan pada perhitungan rasio aktivitas mengalami peningkatan karena perusahaan memenfaatkan aktiva yang dimilikinya.

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Aditya Rais Muhammad, A. R. M., Savira Ayu Pramesti, S. A. P., Robertus Bima Adhi Nugraha, R. B. A. N., Wawan Triwibowo, W. T., & Sri Hermuningsih, S. H. (2024). Analisis Perbandingan Laporan Keuangan Perusahaan Food Solutions (Industri Makanan Dan Minuman) Tahun 2021-2022: Indonesia. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 10(1), 531-537. https://doi.org/10.35870/jemsi.v10i1.1965
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 1 (2024)

  • Section: Articles

  • Published: %750 %e, %2024

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