ANALISIS PERENCANAAN KEUANGAN PADA PERUSAHAAN SANDAL SEPATU ALUNA PASURUAN

This research aims to design and analyze financial planning for Aluna Sandals and Shoes Company in Pasuruan for the years 2025 and 2026. The approach used is quantitative descriptive with a case study method, utilizing the company's historical financial reports from the 2020-2024 period, which are then projected into proforma financial statements. The research results indicate that the company's financial condition is healthy, with stable liquidity levels, increasingly efficient asset utilization, a balanced capital structure, and continuously rising profitability. Projections of the income statement and balance sheet demonstrate an increase in net profit and stability in the company's financial structure. Financial ratio analysis reveals healthy performance, including stable liquidity, increasing asset efficiency, balanced debt-to-equity ratios, and significantly rising profitability. Overall, the company exhibits excellent capability in utilizing assets for sales and profits, signifying strong financial health