ANALISIS PROFITABILITAS PADA CV SURYA KENCANA DI KABUPATEN MIMIKA

Abstract

The aims of this research to know how the level of economic profitability at CV Surya Kencana in Mimika regency. Data analysis methods are used by the ratio protabilitas companies based on financial report, both the balance sheet and profit and loss list. Data analysis methods are used by the writer to help solve problems in this paper are as follows: 1) Gross Profit Margin is the ratio of sales minus by sold cost price or  the ratio between gross profit with sold. This rasio is useful to know the company's gross profit from any items sold; 2.Net profit Margin is the level of profi/net sales income derived from the  business after deducting all expenses and income taxes; 3) ROA (Return On Assets) is the ratio of net profit after tax to assess the extent of the rate of return on assets owned by the company. The results this research showed that: 1) The performance of the company based on the analysis of its protability based on Gross Profit Margin after the last 3 years, from 2010 to 2012 has decrease. The decrease that occurred in Gross Profit Margin is due to differences in the acquisition of the sales and elements that is associated with the sold cost price, such as the base supply, purchasing, and last supply so that the company's activities has decreased from year to year, due to higher operating costs. 2) Similarly, the company's net profit margin has decreased over the years, due to rising costs operasinoal.General financial performance of companies based on ratio analysis its protability for 3 years (2010-2012) has not completely efficient is due to its protability levels decreased during  three years.