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Abstract

Purpose: To analyze the growth direction and stability of PT Bersama Mencapai Puncak Tbk's financial performance for the 2020–2022 period.


Method: A quantitative approach using financial ratio analysis and horizontal and vertical analysis of the company's secondary financial statements.


Results: : A quantitative approach using financial ratio analysis and horizontal and vertical analysis of the company's secondary financial statements.


Novelty: The novelty of this research lies in the integration of horizontal and vertical analysis in a post-pandemic context.


Contribution: Theoretically supports cost efficiency and budget control, and practically provides guidance for improving the company's financial structure and profitability


Abstrak: Mengukur Stabilitas dan Pertumbuhan Keuangan Perusahaan: Bukti Empiris dari Analisis Vertikal dan Horizontal


Tujuan: Menganalisis pertumbuhan dan stabilitas kinerja keuangan PT. Bersama Mencapai Puncak Tbk periode 2020–2022.


Metode: Pendekatan kuantitatif melalui analisis rasio keuangan serta analisis horizontal dan vertikal terhadap laporan keuangan sekunder perusahaan 


Hasil: Pendekatan kuantitatif melalui analisis rasio keuangan serta analisis horizontal dan vertikal terhadap laporan keuangan sekunder perusahaan 


Kebaruan: Kebaruan penelitian terletak pada integrasi analisis horizontal dan vertikal dalam konteks pasca-pandemi.


Kontribusi: Mendukung efisiensi biaya dan pengendalian anggaran, serta secara praktis memberi arahan perbaikan struktur keuangan dan profitabilitas perusahaan.

Keywords

Horizonal Analysis, Vertical Analysis, Efficiency, Financial Performance, Budget Control

Article Details

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Copyright (c) 2025 Jeniffer Anastasia, Rizvan Deary, Elok Dwi Wijayanti, Alfin Adam, Melyana Khohari, Salmah Sharon

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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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