PROFITABILITY LEVEL ANALYSIS DURING THE COVID-19 PANDEMIC CASE STUDY AT THE COFFEE SHOP OF JANJI JIWA JILID 610 SAMARINDA

The purpose of this study is to determine profitability as measured by return On Asset (ROA, Return On Equity (ROE), and Gross Profit Margin (GPM). Operating Profit Margin (OPM) and by Net Profit Margin (NPM)at theCoffee Shop JanjiJiwaJilid 610 Samarindaduring the covid19 pandemic.

This research was conducted from April 2020 to December 2020 (during the Covid-19 pandemic) on coffee shopJanjiJiwajilid 610 Jl. UntungSuropati No. 35 KarangAsamUlu, Subdisrict of  Sungai Kunjang, Samarinda Municipality. Research activities were carried out namely fieldwork research and library research.  

The results show that the profitability of coffee Shop JanjiJiwaJilid 610 Samarindadecreased during the 2019-2021 period of the covid-19 pandemic, by measuring return On Asset, Return On Equity, Gross Profit Margin, Operating Profit Margin, and also Net Profit Margin.