Peranan Analisis Laporan Keuangan Dalam Pengambilan Keputusan Investasi Saham Pada PT. Sumber Alfaria Trijaya Tbk

Abstract

The Indonesian retail industry faces challenges due to global economic turmoil and post-pandemic COVID-19 recovery but continues to experience significant growth supported by increased consumer purchasing power. PT Sumber Alfaria Trijaya Tbk (Alfamart) is one of the leading retailers that has successfully addressed these challenges through effective innovation and strategies. This study aims to analyze the role of financial statement analysis in stock investment decision making at PT Sumber Alfaria Trijaya Tbk. The results of the study are expected to provide insights to the author, assist the company's management in evaluations, and serve as a reference for the public in understanding financial statement analysis and investment decisions. The study analyzes the role of financial statements in stock investment decision making at Alfamart. The results show that the company's Return on Equity (ROE) fluctuated, Inventory Turnover increased, Debt to Asset Ratio decreased, and Current Ratio increased. Based on this analysis, dividend-oriented investors are advised to hold their shares, meanwhile, investors who are looking for capital gains should pay attention to and review the company's performance and the company's fundamental performance periodically.