ANALISIS KOMPARATIF KINERJA KEUANGAN PT. CAMPINA ICE CREAM INDUSTRY TBK DAN PT GLICO WINGS BERDASARKAN RASIO KEUANGAN
DOI:
https://doi.org/10.61722/jiem.v4i5.10226Keywords:
Financial Performance, Financial Ratios, Comparison, Profitability, LiquidityAbstract
This study aims to analyze and compare the financial performance of PT Campina Ice Cream Industry Tbk and PT Glico Wings using profitability, liquidity, and operational efficiency ratios. The research method used is a comparative method with a quantitative approach, utilizing secondary data in the form of financial reports for the 2015–2024 period. Data analysis techniques were performed by calculating financial ratios such as Return on Assets (ROA), Return on Equity (ROE), Current Ratio (CR), and Net Profit Margin (NPM). The results show that PT Campina has a higher level of liquidity than PT Glico Wings, but PT Glico Wings excels in profit stability and business scale. Profit fluctuations in both companies are influenced by operational costs, production costs, and marketing strategies. Overall, both companies have their respective advantages in financial performance. This research is expected to contribute to managerial and investment decision-making.
References
Ardiansyah, S. S., Salsabilla, D., & Arini, V. Q. (2021). Analisis Manajemen Strategik Perusahaan Waralaba pada Masa Pandemi Covid-19 (Studi Kasus Pada KFC). 5, 2965–2972.
Aulia, F. W., Aprialinita, D., Putra, S. E., & Putri, A. M. (2021). Analisis Lingkungan Internal dan Eksternal dalam Menghadapi Kompetitor di Masa Pandemi pada Perusahaan Indofood. 5, 2858–2864.
Auliandri, T. A. (2017). Analisa Aktivitas Manajemen Strategi pada Industri Pariwisata Berbasis Digital. INOBIS: Jurnal Inovasi Bisnis Dan Manajemen Indonesia, 1(1), 10–17. https://doi.org/10.31842/jurnal-inobis.v1i1.13
Dewa Putu Yohanes Agata L.Sandopart, L. A. (2023). Analisa Pengaruh Kinerja Perusahaan Indek Info Bank Tahun 2019-2022. 12(1), 81–90. JURNAL AKUNTANSI, Vol. 12, No. 1, April (2023)
Gunawan, C. I., & Anggraeni, L. P. (2015). The analysis of Strategic Management: a Comparation Between Strategic Management of pt. Semen Indonesia tbk and pt. Holcim Indonesia Tbk.
Gunawan, J. (2013). Analisa Manajemen dan Strategi Bisnis Pada ud. Cahaya Abadi Indah di Surabaya. AGORA, 1(3).
Harahap, S. S. (2015). Analisis Kritis atas Laporan Keuangan (1st–10th ed., Vols. 1–10). Rajawali Pers.
Hery. (2016). Akuntansi Dasar. PT. Grasindo.
Kasmir. (2016). Analisis Laporan Keuangan. PT. Raja Grafindo Persada.
Rahmawati, R. D., Purwadi, & Rosyidi, D. (2012). Tingkat Penambahan Bahan Pengembang pada Pembuatan Es Krim Instan Ditinjau dari Mutu Organoleptik dan Tingkat Kelarutan. Jurnal Teknologi Hasil Ternak.
Riyanto, S. (2018). Analisis Pengaruh Lingkungan Internal Dan Eksternal Terhadap Keunggulan Bersaing Dan Kinerja Usaha Kecil Menengah (Ukm) Di Madiun. JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis Dan Inovasi Universitas Sam Ratulangi)., 5(3), 159–168. https://doi.org/10.35794/jmbi.v5i3.21707
Subaktilah, Y., Kuswardani, N., Yuwanti, S., & Magister. (2018). Analisis SWOT: Faktor internal dan eksternal pada pengembangan usaha gula merah tebu. Jurnal Agroteknologi, 12(02), 107–115.
Sugiyono. 2011. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Afabeta
Sukmawati, H. (2020). Manajemen Strategik Dalam Meningkatkan Daya Saing Madrasah Aliyah Negeri 2 Kota Jambi. Journal of Chemical Information and Modeling, 43(1), 7728.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 JURNAL ILMIAH EKONOMI DAN MANAJEMEN
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
