Analisis Pelaporan Keuangan Segmentasi Pada PT. Mayora Indah Tbk Periode 2022-2023

Abstract

Disclosure of financial statements is an obligation for companies that have gone public. This study aims to evaluate the performance of PT. Mayora Indah Tbk based on the 2022-2023 financial statements listed on the Indonesia Stock Exchange (IDX), using PSAK No. 108 as a guideline. This study uses a quantitative descriptive approach, while the sampling technique is carried out through purposive sampling. The sample was taken based on the financial statement data of the PT. Mayora Indah segment which includes three segments, namely packaged processed foods, packaged processed beverages, and financial services businesses. Based on the results of the study involving a ten percent test of revenue, profit and loss, and assets of PT. Mayora Indah Tbk, the processed food and packaged processed beverage segments meet the requirements to be reported. However, the financial services business segment is not reported because it does not meet the ten percent test threshold.