ANALISA PERBANDINGAN KINERJA KEUANGAN DAN BIAYA OPERASIONAL FRAINCHISE ALFAMART (Studi Kasus Pengelolaan Usaha Frainchise Alfamart Pada Daerah Gresik, Malang, dan Kediri)

This study aims to analyze the financial performance of the Alfamart franchise business and how to reduce the costs that Alfamart has to incur so that profits are more optimal. The method used in this study is qualitative with data collection techniques through interviews and documentation. The results of the research show that Alfamart Sulfat 2 Malang and Alfamart Tugurejo Kediri have higher net profit margins, return on investment on assets, and return on equity. Alfamart Sulfat 2 Malang and Alfamart Bungah Gresik have higher current ratios. The four Alfamarts have the same quick ratio and days sales outstanding. Alfamart Bungah Gresik and Alfamart Indrodelik Gresik have high fixed asset turnover ratios and total asset turnover ratios. Then Alfamart in the Malang and Kediri areas has lower costs and has the ability to generate better net profits than Alfamart in the Gresik area.