Analisis Rasio Profitabilitas sebagai Dasar Penilaian Kinerja

Abstract

The purpose of this research is to find out the company's performance using the profitability ratio method on CV. Berkat Doa Ibu. This type of research is quantitative with descriptive design. The variables in this study are the ratio of profitability and performance of the company. Data collection method consists of: interview, documentation and observation. Data analysis techniques used are profitability ratio analysis related to performance assessment based on gross profit margin (GPM), net profit margin (NPM), operating profit margin (OPM), return on equity (ROE) and return on assets (ROA) comparisons. The results of this study show that the firm performance. CV. Berkat Doa Ibu on GPM comparison is declared efficient, and also expressed efficient on NPM comparison, Firm performance. CV. Berkat Doa Ibu stated not effective for opm comparison, as well as ROE that is ineffective and for ROA seen from its performance is declared quite effective. For overall results obtained from ratio analysis includes firm performance. CV. Berkat Doa Ibu showed quite effective performance. Thus, the results of this study are expected to be useful in developing effective and efficient policies and strategies for activities in improving business profit and everything related to the company's profit.