ANALISIS DUPONT SYSTEM DALAM MENGUKUR KINERJA KEUANGAN “KEBAB KOTA RAJA” KUTAI KARTANEGARA

The purpose of this study is to analyze the financial performance of Kebab Kota Raja using the Du Pont System method, focusing on two main components: Net profit margin (NPM) and Total asset turnover (TATO), to derive the Return on investment (ROI). The research uses a quantitative approach with both primary and secondary data obtained from the business's financial reports during the 2022-2024 period. The analysis results show that NPM remained relatively stable and even increased in 2024, while TATO declined, affecting the fluctuation of ROI. The highest ROI was recorded in 2022 at 35.44%, followed by a slight decrease in the following years. It can be concluded that the financial performance of Kebab Kota Raja is fairly good. However, the stagnant net profit despite rising sales is caused by inefficient asset utilization in the company’s operations.