ANALISIS TINGKAT PROFITABILITAS DI MASA PANDEMI COVID-19 PADA COFFEE SHOP JANJI JIWA JILID 610 SAMARINDA

Abstract

Profitability Ratio Analysis during the Covid-19 pandemic at The Promise of Soul Coffee Shop Volume 610 Samarinda under the guidance of Mr. Heriyanto as supervisor I and Mrs. Camelia Verahastuti as supervisor II.

The COVID-19 pandemic has not only had an impact on public health, but also affected the economic conditions, education, and social life of the Indonesian people.  This pandemic has an impact on the Coffee Shop Janji Jiwa Volume 610 Samarinda which experienced a decrease in income. With the decrease in visitors resulting in unstable income of The Promise of Soul Coffee Shop Volume 610 Samarinda resulting in a decrease in financial performance at  the Coffee Shop

This study aims to find out and analyze profitability at the Coffee Shop Janji Jiwa Volume 610 Samarinda during the covid 19 pandemic based on Return On Asset, Return On Equity, Gross Profit Margin, Operating Profit Margin, and Net Profit Margin.

The analysis tools used are profitability ratios as measured return on assets, return on equity, gross profit margin, operating profit margin, and net profit margin.

The results showed that the Profitability Ratio as measured by Return On Asset, Return On Equity, Gross Profit Margin, Operating Profit Margin, and Net Profit Margin decreased during the Covid pandemic in 2019-2022 due to a decrease in net profit, gross profit, operating profit and total capital.