ANALISIS PROFITABILITAS USAHA PADA DERMAGA UMUM DI MUARA BADAK
Abstract
The emergence of several small businesses as well as large businesses in the Muara Badak District, especially in the field of transportation services, has provided evidence that economic development in the Muara Badak District is increasingly advanced. The evidence can be seen with the variety of types of businesses that began to develop, one of which is the Public Docksin Muara Badak, which is one of the crossing businesses with a tariff of Rp. 2,000 per person at Pangempang Road Rt 05. No 28. Muara Badak Distric.The main objective of this study is to find out and assess the financial performance of Orange Pier which is reviewed using profitability ratios in 2017 and 2018. The analytical tool used in this study is a financial ratio analysis tool as a basis for measuring profitability ratios for analysis results. From the results of the calculation of profit margins in 2017 showed 57.37% and 2018 showed 62.88% of the difference in increase achieved 5.51% from 2017. While for turnover of operating assets in 2017 showed 71.02% and 2018 showed 75.30% difference experienced an increase in 2018 was 4.28%. Return On Investment (ROI) is used to determine the effectiveness of the company in utilizing funds from the company. From the calculation results obtained ROI increased in 2018 by 6.60% from the results of 2017 showing 40.74 and 2018 showing 47.34%.  Keywords: Profitability analysis, proft margun, operating assset turnover, ROIReferences
Awat, Napa J., (2005), Manajemen Keuangan; Pendekatan Mateamatis, cetakan pertama, Jakarta : Penerbit PT. Gramedia Pustaka Utama.
Ahmad, K., (2007), Manajemen Keuangan, cetakan Pertama, Jakarta : Penerbit Rineka Cipta
Admosudirjo, P. S., (2007), Dasar-Dasar Manajemen Keuangan, Edisi kedua, cetakan kedua, Malang : Penerbit Universitas Muhammadiyah
Anoraga, P., (2004). Manajemen Bisnis. Jakarta : Rineka Cipta
Fitriani. B., S, (2011). Pengantar Manajemen Keuangan. Cetakan 1.Yogyakarta : Graha Ilmu.
Fahmi, I., (2015), Matematika Keuangan. Bandung : Penerbit Alfabeta.
Handoko, H.T., (2013). Manajemen. Yogyakarta : BPFE
Husnan, S., (2001), Manajemen Keuangan, Cetakan Kedua, Edisi Ketiga, Yogyakarta : BPEP
Harahap, S.S., (2011), Analisa Kritis Atas Laporan Keuangan, Edisi kesatu, cetakan ketiga, Jakarta : PT. Raja Gravindo Persada
Martono, dan Harjito, A., (2012), Manajemen Keuangan, edisi pertama, cetakan kedua, Yogyakarta : Ekonisia Fakultas Ekonomi UII
Mulyadi, (2001), Sistem Akuntansi Jakarta : Salemba Empat
Munawir, S., (2005), Analisa Laporan Keuangan, edisi keempat, cetakan ketiga belas, Yogyakarta : Liberty, FE Universitas Gadjah Mada
Riyanto, B., (2001), Dasar-Dasar Pembelanjaan Perusahaan, Edisi Keempat, Cetakan Ketujuh, Yogyakarta.
Skounse Stice-Stice, (2011), Manajemen Keuangan, edisi revisi, cetakan kelima, Yogyakarta : BEFE
Soemarso S. R, (2009). Akuntansi Suatu Pengantar. Buku Satu. Edisi Lima. Jakarta : Salemba Empat
Siagian, S.P., (2007), Manajemen Suatu Pengantar, Edisi lima Cetakan kesembilan, Yogyakarta.: BPFE
Wiranata, (2017), Dengan judul “Analisis Profitabilitas Usaha Peternakan Ayam Kampung Super Di Kabupaten Jemberâ€, Jember: Manajemen Bisnis, Politeknik Negeri Jember
Arifuddin A., (2017), “Analisis Penentuan Harga Pokok Produk Udang Windu Dengan Menggunakan Metode Full Costing Pada UD. Surya Indah Perkasa Di Kecamatan Muara Badakâ€, Tenggarong: Fakultas Ekonomi Universitas Kutai Kartanegara
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 I-CON MEDIA

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

