Pengaruh Analisa Proyeksi Laba Rugi Terhadap Kinerja Perusahaan

Dody Kurniawan

doi:10.61994/econis.v4i2.571

Authors

Dody Kurniawan Universitas Bhayangkara Jakarta Raya, Indonesia

DOI:

https://doi.org/10.61994/econis.v4i2.571

Keywords:

proyeksi laba rugi, perencanaan keuangan, kinerja perusahaan, pengendalian biaya, bisnis digital

Abstract

Perubahan lingkungan bisnis digital menuntut perusahaan tidak hanya fokus meningkatkan penjualan, tetapi juga memperkirakan kemampuan pendapatan dalam menghasilkan laba. Penelitian ini menganalisis pengaruh proyeksi laba rugi terhadap kinerja PT Bukalapak.com Tbk pada triwulan I 2026 dengan pendekatan deskriptif kualitatif melalui studi kepustakaan dan dokumentasi laporan keuangan. Hasil menunjukkan pertumbuhan pendapatan tidak otomatis meningkatkan kinerja. Bukalapak mencatat pendapatan Rp2,37 triliun namun rugi bersih Rp425,78 miliar. Kondisi ini menegaskan pentingnya proyeksi yang memasukkan asumsi biaya, margin, risiko, dan skenario pasar. Kebaruan artikel terletak pada pengaitan proyeksi laba rugi dengan pengendalian biaya serta pengambilan keputusan strategis perusahaan digital.

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