Analisis Rasio Profitabilitas Terhadap Optimalisasi Laba Pada PT Grand Titian Residence

Abstract

ABSTRAK

Penelitian ini berjudul Analisis Rasio Profitabilitas Terhadap Optimalisasi Laba Pada PT Grand Titian Residence Di Desa Banuayu Kecamatan Lubuk Batang Kabupaten Ogan Komering Ulu. Tujuan dalam penelitian ini adalah untuk mengetahui rasio profitabilitas terhadap optimalisasi laba pada PT Grand Titian Residence Di Desa Banuayu Kecamatan Lubuk Batang Kabupaten Ogan Komering Ulu. Metode yang akan digunakan adalah metode deskriptif, sedangkan teknis analisis data yang digunakan adalah teknik analisis data kualitatif dan kuantitatif. Dari analisis yang dilakukan didapat nilai rasio profitabilitas pada indikator Gross Profit Margin (GPM) periode 2017-2021 sebesar 10,462% sehingga tergolong terkategori kurang baik karena berada dibawah standar penilaian 75%.Perusahaan tidak memiliki mampu untuk menjalankan penjualannya dengan efisien karena tingginya Harga Pokok Penjuakan (HPP). Net Profit Margin (NPM) periode 2017-2021 berada dalam kategori baik dengan rata-rata 10,462% lebih dari standar penilaian 5%. Return On Assets Ratio (ROA) periode 2017-2021 terkategori baik karena memilki nilai sebesar 23,958% lebih dari standar penilaian 5,98%.Return On Equity Ratio (ROE) pada periode 2017-2021 rata-rata sebesar 16,236% dalam kategori  baik karena lebih dari standar penilaian 12% , sehingga perusahaan mendapatkan laba yang dapat bagi ke para pemegang saham. Return On Sales Ratio (ROS) periode 2017-2021 rata-rata sebesar 15,152% berada dalam kategori baik karena lebih dari stanadar penilaian 5%. Return On Capital Employed (ROCE) periode 2017-2021 rata-rata sebesar 15,152% berada dalam kategori baik karena lebih dari standar penilaian 15% sehingga perusahaan memiliki sistem yang cukup hebat untuk mengubah modal investor menjadi keuntungan. Kemudian yang terakhir Return On Investment (ROI)pada periode 2017-2021 rata-rata sebesar 16,236% dalam kategori baik karena lebih dari standar penilaian 9,8%. Sehingga dapat disimpulkan bahwa dari ke tujuh indikator tersebut PT Grand Titian Residence Di Desa Banuayu Kecamatan Lubuk Batang Kabupaten Ogan Komering Ulu periode 2017-2021 menunjukkan keadaan keuangan perusahaan cukup baik. Karena 6 diantaranya masuk di kategori baik sehingga perusahaan mampu menjalankan aktivitasnya secaraa efektif dan efisien.

Kata Kunci    :  Rasio Profitabilitas, Optimalisasi Laba, Manajemen Keuanggan.

ABSTRACT

This study is entitled Analysis of Profitability Ratios for Profit Optimization at PT Grand Titian Residence in Banuayu Village, Lubuk Batang District, Ogan Komering Ulu Regency. The purpose of this study was to determine the ratio of profitability to profit optimization at PT Grand Titian Residence in Banuayu Village, Lubuk Batang District, Ogan Komering Ulu Regency. The method to be used is descriptive method, while the technical data analysis used is qualitative and quantitative data analysis techniques. From the analysis carried out, it was obtained that the profitability ratio value for the Gross Profit Margin (GPM) indicator for the 2017-2021 period was 10.462%, so it was classified as unfavorable because it was below the 75% rating standard. The company was unable to carry out its sales efficiently due to the high cost of goods sold. (HPP). The Net Profit Margin (NPM) for the 2017-2021 period is in the good category with an average of 10.462%, more than the standard rating of 5%. Return On Assets Ratio (ROA) for the 2017-2021 period is in the good category because it has a value of 23.958% more than the 5.98% standard assessment. Return On Equity Ratio (ROE) in the 2017-2021 period averages 16.236% in the good category because more than the standard valuation of 12%, so that the company gets profits that can be distributed to shareholders. The Return On Sales Ratio (ROS) for the 2017-2021 period averaged 15.152% which was in the good category because it was more than the 5% rating standard. Return On Capital Employed (ROCE) for the 2017-2021 period, an average of 15.152% is in the good category because it is more than the 15% valuation standard so that the company has a pretty good system to turn investor capital into profits. Then finally the Return On Investment (ROI) in the 2017-2021 period averaged 16.236% in the good category because it is more than the standard rating of 9.8%. So it can be concluded that of the seven indicators PT Grand Titian Residence in Banuayu Village, Lubuk Batang District, Ogan Komering Ulu Regency for the 2017-2021 period shows the company's financial condition is quite good. Because 6 of them are in the good category so that the company is able to carry out its activities effectively and efficiently.

Keywords : Profitability Ratios, Profit Optimization, Financial Management.