Analisis Perbandingan Kinerja Keuangan Perusahaan Sebelum dan Sesudah Isu Boikot Perang Gaza

This research aimed to analyze financial performance during the period before and after the issue of the Gaza war boycott at PT. Map of Boga Adiperkasa and PT Unilever. The research method used a quantitative descriptive approach, with data obtained from financial reports published on the Indonesia Stock Exchange (BEI) as well as information related to boycotts taken from online news sites. The financial performance analysis carried out is profitability ratio analysis which includes Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Equity (ROE), and Return on Total Assets (ROA). The financial statements analyzed were the period the 3rd quarter of 2023 and the 1st quarter of 2024, so that data before and after the boycott can be compared. The results of the study showed that there was a decrease in the profitability ratio (NPM, ROA, ROE) at PT. Map Boga Adiperkasa in the 1st quarter of 2024. The GPM ratio increased but was not significant. Meanwhile, a significant decrease also occurred at PT. Unilever in the profitability ratio (GPM, ROA, and ROE). The NPM ratio increased but was not significant. This shows that overall, the decrease in several of these ratios reflects the impact of the Gaza war boycott that was only felt in early 2024, which resulted in decreased sales or increased operating costs.