Evaluasi Profitabilitas PT. Gudang Garam Tbk: Studi Literatur tentang Strategi Keuangan dan Efisiensi Operasional
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Profitabilitas merupakan indikator utama dalam menilai kinerja keuangan suatu perusahaan, termasuk PT. Gudang Garam Tbk, sebagai salah satu produsen rokok terbesar di Indonesia. Studi ini bertujuan untuk mengevaluasi profitabilitas PT. Gudang Garam Tbk melalui pendekatan literatur dengan menyoroti strategi keuangan dan efisiensi operasional yang diterapkan perusahaan. Analisis ini mengacu pada kajian teoritis serta hasil penelitian terdahulu yang membahas aspek manajemen keuangan, struktur modal, kebijakan dividen, efisiensi biaya, serta pengaruh faktor eksternal seperti regulasi pemerintah dan dinamika pasar industri rokok. Hasil kajian menunjukkan bahwa strategi pengelolaan keuangan yang optimal, termasuk pengendalian biaya produksi dan efisiensi operasional, berperan signifikan dalam menjaga stabilitas profitabilitas perusahaan. Selain itu, diversifikasi produk dan inovasi dalam rantai pasokan juga menjadi faktor penting dalam meningkatkan daya saing perusahaan. Namun, tantangan seperti kenaikan cukai rokok, perubahan kebijakan regulasi, dan pergeseran preferensi konsumen terhadap produk tembakau alternatif turut mempengaruhi prospek profitabilitas jangka panjang. Oleh karena itu, PT. Gudang Garam Tbk perlu terus mengadaptasi strategi bisnis yang fleksibel dan inovatif guna mempertahankan daya saing dan profitabilitas di tengah dinamika industri.
Kata Kunci: Profitabilitas, strategi keuangan, efisiensi operasional, PT. Gudang Garam Tbk, industri rokok
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DOI: https://doi.org/10.37531/yum.v8i1.8192
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