https://mail.insyma.org/proceedings/files/original/articles/Meilin Veronica.pdf Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Proceedings of the International Symposium on Management (INSYMA) (Vol 22, 2025) Proceedings meta_title Comparative Analysis of Financial Performance Of Automotive Subsector Companies on The Indonesia Stock Exchange Before and During The PPnBM Policy Author #1 Meilin Veronica Author #2 Isnurhadi Author #3 Muizzuddin Abstract/Description This study aims to analyze the comparison of financial performance of automotive subsector companies listed on the Indonesia Stock Exchange (IDX) before and during the implementation of the Luxury Goods Sales Tax (PPnBM) policy. The PPnBM policy was established as a stimulus to encourage the sale of motor vehicles that experienced a significant decline due to the pandemic. The research method used is quantitative analysis with a comparative approach, where the company's financial data is analyzed using financial ratios such as Gross Profit Margin, Current Ratio, Debt To Equity Ratio, and Total Assets Turn Over. The data used are the financial statements of automotive companies for the period before (2018–2020) and during the implementation of the PPnBM policy (2021-2023). The research results show that there is no significant difference in financial performance before and after the PPnBM policy from the calculations of Gross Profit Margin and Current Ratio. Debt To Equity Ratio and there is a significant difference in the Total Assets Turnover ratio. keywords a;b;c;d Financial Performance, Gross Profit Margin, Current Ratio, Debt To Equity Ratio, and Total Assets Turnover publication_date 2025/06/20 2025/06/15 pdf_url https://insyma.org/proceedings/files/articles/Meilin Veronica.pdf abstract_html_url https://insyma.org/proceedings/items/show/ https://insyma.org/proceedings/items/show/342 firstpage 181 lastpage 185 issn 3047-857X 3047-857X conference Proceedings of the International Symposium on Management (INSYMA) Proceedings of the International Symposium on Management (INSYMA) publisher_name Fakultas Bisnis dan Ekonomika, Universitas Surabaya Fakultas Bisnis dan Ekonomika, Universitas Surabaya no article 31 Volume 22 authors Meilin Veronica, Isnurhadi, Muizzuddin Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Comparative Analysis of Financial Performance Of Automotive Subsector Companies on The Indonesia Stock Exchange Before and During The PPnBM Policy Creator An entity primarily responsible for making the resource Meilin Veronica, Isnurhadi, Muizzuddin