ANALISIS PROFIT MARGIN ON SALE DAN RETURN ON EQUITY PADA PT ADIRA DINAMIKA MULTI FINANCE TBK TAHUN 2023

Abstrak

This study aims to analyze the financial performance of PT Adira Dinamika Multi Finance Tbk (Adira Finance) in 2023 by evaluating key metrics such as Profit Margin on Sale (PMS) and Return on Equity (ROE). It seeks to assess the company's profitability and its efficiency in utilizing shareholders' equity Using a descriptive quantitative method, this research relies on secondary data sourced from Adira Finance's 2023 financial statements. Data were collected from the company’s official reports and filings with the Otoritas Jasa Keuangan (OJK). Microsoft Excel was used for calculating and interpreting PMS and ROE, offering a clear view of the company's financial condition. The findings indicate that Adira Finance achieved a PMS of 21.03% and an ROE of 17.50% in 2023. These results highlight the company’s strong profitability and effective equity utilization, positioning it as a competitive player in Indonesia’s finance sector. This study is limited by its reliance on secondary data, which may contain biases or inaccuracies. Additionally, it focuses solely on PMS and ROE, excluding other financial or qualitative factors that could influence performance. The research provides useful insights for analysts, investors, and stakeholders by examining Adira Finance's financial strategies. It aids decision-making in corporate finance and investments, especially in the Indonesian multifinance context. This study presents an updated and focused analysis of PMS and ROE for 2023, illustrating Adira Finance’s strategies in a volatile economic environment, adding depth to existing research.