PENINGKATAN KINERJA PERUSAHAAN BERDASARKAN RASIO PROFITABILITAS PT PELABUHAN INDONESIA IV (PERSERO)

  • Ade Maryam Derek Sekolah Tinggi Ilmu Ekonomi YPUP Makassar
  • Neng Indriyani Sekolah Tinggi Ilmu Ekonomi YPUP Makassar
  • Astuty Hasti Sekolah Tinggi Ilmu Ekonomi YPUP Makassar

Abstract

This research aims to assess the performance of PT Pelabuhan Indonesia IV (Persero) in 2015-2017 by using the calculation of profitability ratios. The data analysis method used was a comparative descriptive method by comparing company performance in 2105-2017 using profitability ratio formulas. The results showed that: (1) the Gross Profit Margin in 2015 was 25,50%, in 2016 was 18,63%, and in 2017 was 28,17%, (2) the Net Profit Margin in 2015 was 18,76%, in 2016 was 16,37%, and in 2017 was 18,25%. (3) the Rate of Return on Net Worth/ROE in 2015 was 7,15%, in 2016 6,00%, and in 2017 7,34%, (4) the Rate of Return on Investment/ROI in 2015 was 5,27%, in 2016 was 4,40%, and in 2017 was 5,14%, (5) Basic Earning Power/Rate of Return an Total Assets(ROA) in 2015 was 7,34%, in 2016 was 5,70%, and in 2017 was 7,05%. It can be seen that the company’s financial condition is still not stable, but the company’s performance is quite good because the company was able to increase the profit.

Published
2020-09-28
How to Cite
DEREK, Ade Maryam; INDRIYANI, Neng; HASTI, Astuty. PENINGKATAN KINERJA PERUSAHAAN BERDASARKAN RASIO PROFITABILITAS PT PELABUHAN INDONESIA IV (PERSERO). ACCOUNTING JOURNAL, [S.l.], v. 1, n. 3, p. 37-44, sep. 2020. Available at: <http://ojs.stkip-ypup.ac.id/index.php/SA/article/view/332>. Date accessed: 18 may 2024.
Citation Formats
Issue
Vol 1 No 3 (2020): September
Section
Articles