ANALISIS PROFITABILITAS UNTUK MENGUKUR KINERJA KEUANGAN MANAJEMEN HOTEL SYARIAH “AL BADAR” DI KOTA MAKASSAR

Abstract

It cannot be denied that development of sharia business label in Indonesia has become a trend. Sharia hotel is a hotel that provide, procure, using product, facilities and its operational are based on Islamic sharia rules. This study aims to determine and analyze the financial performance of "Al Badar" Syariah Hotels during 2014-2018 based on Net Profit Margin (NPM) and Return On Asset (ROA). This research was conducted at the "Al Badar" Syariah Hotel in Makassar City. The analytical method used is quantitative descriptive analysis method. The results showed that the financial performance of the "Al Badar" Syariah Hotel for a period of 5 (five) years (2014-2018) based on Net Profit Margin (NPM) was judged to be lacking. This is based on the calculation of the average Net Profit Margin (NPM) of 10.4% less than 20% based on industrial standard. Return On Assets (ROA) shows very poor results based on an average calculation value of 0.50%. It means that the profitability of the Sharia Hotel "Al Badar" is still far below the Industrial standard of Return On Asset (ROA) of 30%.