ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SETELAH PENUTUPAN GIANT PADA PT HERO SUPERMARKET TBK (HERO GRUP)
DOI:
https://doi.org/10.56244/accrual.v4i1.1007Keywords:
Liquidity, Solvability, Activity, ProfitabilityAbstract
Hero Group closed all Giant outlets in 2021. This was a effort by the company to reduce its burden and focus of business development on other sectors. This research was conducted to determine the difference in financial performance as a result of the closure of Giant outlets by comparing data from before and after the event. This study uses a comparative test, which is a test that compares two data. The test tool used is the paired sample t test. The data compared are the period before the closure of Giant in 2018 – 2020 and the period after the closure of Giant in 2021 – 2023. Based on the results there was no difference in PT Hero Supermarket, Tbk’s financial ratio as measured by current ratio, debt to equity ratio, and net profit margin both before and after the closure of Giant outlets. Meanwhile, the ratio of total assets turnover had a significant difference.
References
Anindita, V., & Elmanizar. (2019). Pengaruh Perputaran Modal Kerja, Likuiditas dan Pertumbuhan Penjualan terhadap Profitabilitas. Sainstekes, 6(2), 54-64. doi:https://doi.org/10.33476/ms.v6i2.1197
Arwantini, K. F., & Syaiful. (2022). Analisis Perbandingan Kinerja Keuangan Sebelum Dan Saat Masa Pandemi Covid-19. Journal of Culture Accounting and Auditing, 1(1), 81-94. doi:https://doi.org/10.30587/jcaa.v1i1.4020
Asosiasi Logistik dan Forwarder Indonesia. (2020, September). Diambil kembali dari https://www.alfijakarta.com/: https://www.alfijakarta.com/wp/usaha-logistik-belum-merasakan-relaksasi-imbas-pandemi/
Aulia, A. (2024). Tujuan dan Manfaat Analisis Laporan Keuangan. Dalam Analisis Laporan Keuangan (hal. 38-39). Banten: Sada Kurnia Pustaka.
Azizah, N. N. (2020, Mei). Diambil kembali dari https://kumparan.com/: https://kumparan.com/kumparanbisnis/sektor-logistik-hanya-tumbuh-1-27-persen-di-tengah-pandemi-corona-1tOsmPVkcLg/full
Azka, R. M. (2020, Agustus). Diambil kembali dari https://ekonomi.bisnis.com/: https://ekonomi.bisnis.com/read/20200805/98/1275616/sektor-logistik-bikin-pertumbuhan-ekonomi-minus-psbb-penyebabnya
Darmawan. (2020). Dasar Dasar Memahami Rasio dan Laporan Keuangan . Yogyakarta: UNY Press.
Fransisca, E., & Widjaja, I. (2019). Pengaruh Leverage, Likuiditas, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan Manufaktur. Jurnal Manajerial dan Kewirausahaan, 1(2), 199-206. doi:https://doi.org/10.24912/jmk.v1i2.5079
Hanafi, M. M. (2018). Manajemen Keuangan. Yogyakarta: BPFE .
Hasanah, A. (2020). Analisis Pengaruh Manajemen Modal Kerja, Pertumbuhan Penjualan dan Kebijakan Hutang terhadap Profitabilitas Perusahaan. Journal of Applied Managerial Accounting, 4(2), 299-309. doi:https://doi.org/10.30871/jama.v4i2.2495
Hery. (2021). Analisis Laporan Keuangan. Jakarta: Gramedia.
Hutabarat, M. I. (2022). Pengaruh Likuiditas, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Profitabilitas. Jurnal Akuntasi dan Keuangan, 1(3), 233-242. doi:10.54259/akua.v1i3.813
Kasmir. (2016). Pengantar Manajemen Keuangan. Jakarta: Kencana Prenada Media Grup.
Pramesty, E. N., & Dwiarti, A. (2023). Analisis Perbandingan Kinerja Keuangan Sebelum dan Selama Pandemi Covid-19 pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah Wahana Pendidikan, 9(20), 181-198. doi:https://doi.org/10.5281/zenodo.8409227
Rahayu. (2020). Kinerja Keuangan Perusahaan. Jakarta: Program Pasca Sarjana Universitas Prof Moestopo (Beragama).
Sandi, F. (2021, Mei 27). Gerai Giant Bertumbangan, Ini Dia Akar Masalah Sebenarnya! Jakarta. Diambil kembali dari https://www.cnbcindonesia.com/news/20210527133325-4-248743/gerai-giant-bertumbangan-ini-dia-akar-masalah-sebenarnya
Sari, U. K., & Kristiastuti, F. (2023). Analisis Perbandingan Kinerja Keuangan Sebelum dan Saat Pandemi Covid 19 pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia. Manners, VI(1), 42-49. doi:https://doi.org/10.56244/manners.v6i1.657
Sintia, & Rays, M. (2022). The Effect of Liquidity, Leverage and Sales Growth on Financial Distress with Profitability as a Moderating Variable. Journal Intelektual, I(2), 165-181.
Sukamulja, S. (2022). Analisis Laporan Keuangan sebagai Dasar Pengambilan Keputusan Investasi. Yogyakarta: Andi.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Francisca Kristiastuti, Utari Kartika Sari, Nurul Abdilah Solehah
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
