Strategic Financial Decision dalam Ketidakpastian Bisnis

Studi Kasus PT Garudafood Putra Putri Jaya Tbk

Abstract

This study aims to analyze strategic financial decision-making under conditions of business uncertainty at PT Garudafood Putra Putri Jaya Tbk. The food and beverage industry faces challenges such as inflationary pressures, fluctuating raw material prices, and changing consumer preferences. This study uses a quantitative descriptive approach with secondary data in the form of 2025 financial statements. The analysis is conducted through financial ratios, cash flow analysis, and identification of internal and external risks. The results show that the company has a relatively safe liquidity condition with a Current Ratio of 1.38, but still faces pressure on profitability with a Net Profit Margin of 5.76%. The capital structure shows a fairly high level of leverage with a Debt to Asset Ratio of 53.3%. The company's main risks include high production costs, industry competition, and changes in consumer behavior. Recommended turnaround strategies include operational efficiency and digital transformation. In addition, investment decisions in digitalization are considered capable of increasing the company's efficiency and competitiveness. This study confirms that strategic financial decisions are crucial in maintaining company stability and growth amidst business uncertainty.