Published: 2025-08-01

Analisis Komparatif Laporan Keuangan PT. Diamond Food Tbk dan PT. Ultra Jaya Milk & Trading Company Tbk Tahun 2022-2024

DOI: 10.35870/jemsi.v11i4.4341

Endah Purwanti, Bella Sandra Tiana, Delilla Ilvi, Dwi Cantika, Yanuar Ramadhan
  • Endah Purwanti: Universitas Esa Unggul
  • Bella Sandra Tiana: Universitas Esa Unggul
  • Delilla Ilvi: Universitas Esa Unggul
  • Dwi Cantika: Universitas Esa Unggul
  • Yanuar Ramadhan: Universitas Esa Unggul
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Abstract

This study aims to analyze the financial statements of PT Diamond Food Tbk compared to PT Ultra Jaya Milk & Trading Company Tbk for the period 2022-2024. This type of research is descriptive quantitative research with the data used being financial statements obtained from the Indonesia Stock Exchange website. The data analysis tools used are financial ratio analysis, index analysis, and common size analysis. The results of the study show that PT. Ultra Jaya Milk & Trading Company Tbk consistently shows its more stable, efficient financial performance with high liquidity and profitability ratios supported by a conservative and healthy capital structure. The index analysis shows that PT Ultra Jaya Milk & Trading Company Tbk grows consistently, while PT Diamond Food Tbk experiences performance fluctuations but can be improved in the last year. Based on the results of the common size analysis, PT Ultra Jaya Milk & Trading Company shows better efficiency compared to PT Diamond Food Tbk. From the results of the analysis, it is concluded that PT Ultra Jaya Milk & Trading Company Tbk is suitable for investors who prioritize long-term stability and efficiency, while PT Diamond Food Tbk is more suitable for investors with a growth orientation who are willing to face higher operational risks. 

Keywords

Financial Statements; Comparative Analysis; Financial Ratios; Trend Analysis; Common Size Analysis; Index Analysis

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How to Cite

Purwanti, E., Tiana, B. S., Ilvi, D., Cantika, D., & Ramadhan, Y. (2025). Analisis Komparatif Laporan Keuangan PT. Diamond Food Tbk dan PT. Ultra Jaya Milk & Trading Company Tbk Tahun 2022-2024. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(4), 2319-2328. https://doi.org/10.35870/jemsi.v11i4.4341
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 4 (2025)

  • Section: Articles

  • Published: 2025-08-01

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Author Biographies
Endah Purwanti, Universitas Esa Unggul
Google Scholar ResearchGate ORCID

Program Studi Magister Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Esa Unggul, Jl. Harapan Indah Boulevard No.2, Pusaka Rakyat, Kec. Tarumajaya, Kabupaten Bekasi, Jawa Barat, Indonesia.

Bella Sandra Tiana, Universitas Esa Unggul
Google Scholar ResearchGate ORCID

Program Studi Magister Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Esa Unggul, Jl. Harapan Indah Boulevard No.2, Pusaka Rakyat, Kec. Tarumajaya, Kabupaten Bekasi, Jawa Barat, Indonesia.

Delilla Ilvi, Universitas Esa Unggul
Google Scholar ResearchGate ORCID

Program Studi Magister Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Esa Unggul, Jl. Harapan Indah Boulevard No.2, Pusaka Rakyat, Kec. Tarumajaya, Kabupaten Bekasi, Jawa Barat, Indonesia.

Dwi Cantika, Universitas Esa Unggul
Google Scholar ResearchGate ORCID

Program Studi Magister Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Esa Unggul, Jl. Harapan Indah Boulevard No.2, Pusaka Rakyat, Kec. Tarumajaya, Kabupaten Bekasi, Jawa Barat, Indonesia.

Yanuar Ramadhan, Universitas Esa Unggul
Google Scholar ResearchGate ORCID

Program Studi Magister Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Esa Unggul, Jl. Harapan Indah Boulevard No.2, Pusaka Rakyat, Kec. Tarumajaya, Kabupaten Bekasi, Jawa Barat, Indonesia.

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