Analisis Laporan Keuangan Segmen Pada Kanwil PT. Pegadaian Makassar = Segmented Financial Report Analysis at Regional Office PT. Pegadaian Makassar

This research focuses on the segmented financial report of PT. Pegadaian Makassar Regional Office, with particular emphasis on identifying the most profitable product segment within the region. Additionally, it evaluates the qualifications of existing products for inclusion in the segmented report, per Indonesian Accounting Standards (PSAK), specifically PSAK 5. The segmented financial report is crucial for providing detailed insights into each operational component for investors and stakeholders. This study employs a descriptive quantitative method, analysing secondary data on product profitability from 2019 to 2024 through Revenue Testing, Asset Testing, and Profit Testing into three segments: Pawn, Non-pawn, and other segments. The findings indicate that the pawn segment is the most profitable, meeting the criteria of all three testing methods, while other segments do not.

Keyword : Segment report, Financial Segmented Report, Segmented Financial Analysis.