Tinjauan Profitabilitas PT Industri Jamu dan Farmasi Sido Muncul Sebelum dan Sesudah Pandemi Covid-19

MUHAMMAD, SIGMA FATONI (2022) Tinjauan Profitabilitas PT Industri Jamu dan Farmasi Sido Muncul Sebelum dan Sesudah Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Profitabilitas adalah kemampuan perusahaan dalam menghasilkan laba dari pengelolaan aset/investasi melalui kegiatan usahanya. Terjadinya pandemi Covid-19 telah menyebabkan terjadinya perubahan dalam stabilitas perekonomian secara menyeluruh, salah satunya menyebabkan perubahan kinerja keuangan yang cukup signifikan di industri farmasi. Tinjauan ini bertujuan untuk membandingkan kinerja keuangan PT Industri Jamu dan Farmasi Sido Muncul Tbk., khususnya kemampuannya dalam menghasilkan laba, sebelum dan selama periode pandemi Covid-19. Analisis dilakukan terhadap data keuangan perusahaan tahun 2018-2021 melalui rasio keuangan. Rasio Gross Profit Margin, Operating Profit Margin, dan Net Profit Margin digunakan untuk mengukur kemampuan perusahaan dalam mengendalikan biaya yang ditanggung, sedangkan rasio Operating Return on Assets dan Return on Equity digunakan untuk mengukur pengembalian dari aset yang dimilikinya. Hasil tinjauan ini menunjukkan bahwa tingkat profitabilitas PT Industri Jamu dan Farmasi Sido Muncul Tbk. mengalami kenaikan selama masa pandemi. Hal ini ditunjukkan oleh hasil perhitungan rasio profitabilitas yang seluruhnya mencapai angka tertinggi di triwulan III tahun 2021. Perusahaan mampu menghasilkan laba lebih tinggi dari periode sebelum pandemi karena pengendalian biaya dan pemanfaatan aset yang efisien oleh perusahaan. Penelitian ini memberikan bukti empiris bahwa pandemi Covid-19 berdampak baik terhadap kemampuan PT Industri Jamu dan Farmasi Sido Muncul Tbk. dalam menghasilkan laba dan mengindikasikan bahwa kemampuan perusahaan dalam mengendalikan beban yang ditanggung serta memanfaatkan aset yang dimiliki sudah baik./ Profitability is the company’s ability to generate profits from its asset/investment management through its business activities. The occurrence of the Covid-19 pandemic has caused changes in overall economic stability, one of which has led to significant changes in financial performance in the pharmaceutical industry. This observation aims to compare the financial performance of PT Industri Jamu dan Farmasi Sido Muncul Tbk., in particular its ability to generate profits, before and during the Covid-19 pandemic period. The analysis was conducted on the company’s financial data from 2018 to 2021 through financial ratios. Gross Profit Margin, Operating Profit Margin, and Net Profit Margin ratios are used to measure the company’s ability to control the cost incurred, while the ratio of Operating Return on Assets and Return on Equity is used to measure the return of its assets. The results of this observation show that profitability level of PT Industri Jamu dan Farmasi Sido Muncul Tbk. increased during the pandemic period. This is indicated by the results of the calculation of profitabilty ratio which all reached the highest figures in the third quarter of 2021. The company was able to generate profits higher than the period before pandemic due to the company’s efficiency in cost control and asset utilization. This study provides empirical evidence that the Covid-19 pandemic has had a positive impact on the ability of PT Industri Jamu dan Farmasi Sido Muncul Tbk. in making profits also indicating the company's ability to control the burden they had and utilize assets they owned is already adequate.

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