EVALUASI KINERJA KEUANGAN DENGAN MENGGUNAKAN ROI (RETURN ON INVESMENT) SEBAGAI SALAH SATU ALAT UKUR KINERJA PERUSAHAAN

JUNAIDAH JUNAIDAH

Abstract


The research that case study with title is ?Evaluation finance Performance with Use ROI (Return On Investment) as by One to Measure Company Performance (Case Studi to Tenun Pelangi Lawang Company).
The purpose of the research is to know finance Performance with Use ROI (Return On Investment) as by One to Measure Company Performance of Tenun Pelangi Lawang company.
From the result, we can know that net profit margin from 2000 to 2002 increase. Net profit margin in 2000 is 0,1, 2001 is 0,11 and 2002 is 0,16. Sale increase from year to year that reason company profit increase, so influence to company net profit margin. Total asset turnover from 2000 to 2002 is increase and decrease. Total asset turnover 2000 is 0,68, 2001 is 0,67 and 2002 is 0,74. Reason this decrease because increase to company total asset no balance increase account sale. But in 2002 big increase to total asset is 0,07, so decrease to 2001 not influence to company ROI. ROI from 2000 to 2002 increase. ROI 2000 is 6,8%, 2001 is 7,37% and 2002 is 11,84%. Reason this increase cause net profit margin and total asset turnover increase, so influence increase company ROI. Working capital turnover is by one from activity ratio that influence to performance of the company as increase and decrease. 2000 turnover is 2,3x, 2001 is 2,7x and 2002 decrease become 2,4x.
If we see from ROI, net profit margin, and total asset turnover the company that increase from 2000 to 2002 can conclusion that Tenun Pelangi Lawang compani have good performance.

 

Keyword : EVALUASI KINERJA KEUANGAN


Keywords


EVALUASI KINERJA KEUANGAN