ANALISIS DU PONT UNTUK MENGUKUR PROFITABILITAS PERUSAHAAN SEPATU YANG TERDAFTAR DI BURSA EFEK JAKARTA

SUPRIHATIN, SUPRIHATIN (2007) ANALISIS DU PONT UNTUK MENGUKUR PROFITABILITAS PERUSAHAAN SEPATU YANG TERDAFTAR DI BURSA EFEK JAKARTA. Other thesis, University of Muhammadiyah Malang.

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Abstract

The study used the authors use case studies to a company that is descriptive with the title "Du Pont ANALYSIS FOR MEASURING THE PROFITABILITY OF SHOES ARE REGISTERED COMPANY IN JAKARTA STOCK EXCHANGE". The purpose of this study was to measure the profitability of shoe company registered in the Jakarta Stock Exchange during the three-year accounting period of year 2003 until 2005. In this study an analysis tool used is the Du Pont analysis including analysis of Return on Investment (ROI), Net Profit Margin (NPM), and Total Assets Turnover (TATO). ROI is used to measure the ability of the company in generating profits with the use of all assets owned company. Net Profit Margin is used to measure the amount of net profit achieved from certain sales amount. Total Assets Turnover is used to measure the efficiency of the overall assets of the company in producing certain sales volume. So the analytical tools used in the Du Pont system is ROI = NPM X TATO. Result of calculation with ROI analysis tools for PT. Bata Shoe Page 2003 of 15.51, in 2004 amounted to 13.54, and in 2005 amounted to 8.19. While the results of the analysis with the analysis of NPM to PT. Bata Shoe Page 2003 of 8.81, in 2004 amounted to 8.01, and in 2005 amounted to 5.77. While the results of the analysis with TATO analysis for PT. Bata Shoe language in 2003 at 1.76, in 2004 by 1.69, and in 2005 amounted to 1.42. ROI Analysis for PT. Page Infrasructure Primarindo Asia in 2003 amounted to (46.61), in 2004 amounted to (37.23), in 2005 amounted to (14.63). While the results of the analysis with the analysis of NPM to PT. Page Infrasructure Primarindo Asia in 2003 amounted to (211.88), in 2004 amounted to (120.11), and in 2005 amounted to (34.03). While the results of the analysis with TATO analysis for PT. Page Infrasructure Primarindo Asia in 2003 amounted to 0.22, in 2004 amounted to 0.31, and 0.43 in 2005. ROI Analysis for PT. Intrindo Surya Makmur Tbk in 2003 amounted to (20.60), in 2004 amounted to (7.69), and in 2005 amounted to (11.25). While the results of the analysis with the analysis of NPM to PT. Intrindo Surya Makmur Tbk in 2003 amounted to (33.22), in 2004 amounted to (11.14), and in 2005 amounted to (19.39). While the results of the analysis with TATO analysis for PT. Intrindo Surya Makmur Tbk in 2003 amounted to 0.62, in 2004 amounted to 0.69, and in 2005 amounted to 0.58. From the results of ROI analysis, NPM, and TATO, the companies that generate profit are PT. Bata Shoe Tbk although from 2003 to 2005 the number of profit decline. While the PT. Primarindo Infrasructure Asia Tbk and PT. Intrindo Surya Makmur Tbk suffered losses from year to year although the amount of the loss has decreased. Based on the conclusion, the writer implies that the shoe company should make improvements in financial management company that is doing an emphasis on operational costs, and use its assets efficiently to generate large sales volumes and to increase company profit.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 22 Jun 2012 07:10
Last Modified: 22 Jun 2012 07:10
URI: http://eprints.umm.ac.id/id/eprint/9133

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