ANALISIS PENILAIAN KINERJA PERUSAHAAN MANUFAKTUR DAN PERUSAHAAN JASA DENGAN MENGGUNAKAN METODE RETURN ON INVESTMENT (ROI) DAN RESIDUAL INCOME (RI)

Yuniardhi Usman

Abstract


This Research represent case study at Pojok BEJ University Brawijaya Malang, by using title "Analyses Assessment Performance of Manufacturing Business and Service Firm By Using Return On Investment (ROI) And Residual Income (RI ) Analyses Method.?
This Research Target is to know performance of manufacturing business and service firm and also the elements influencing degradation and increasing of Return On Investment (ROI) And Residual Income (RI).
Analyzer used to assess performance of manufacturing business and service firm is by anlysis Return On Investment ( ROI) of where this analysis represent one of profitability ratio form to measure company ability with the fund entirety inculcated at asset used in company operation to yield advantage. In this analysis the invesment and profit used is net profit and total asset. To strengthen ROI is used analysis Residual Income (RI) where in this analysis the company measured by the ability in yielding rupiah which is equal to possible, and with this analysis will be able to be known are capital invested yield maximal advantage or can?t. Residual Income (RI) representing result of net operating capable to be obtained by an invesment center for rate of return of minimum for operation assets.
Pursuant to calculation of Return On Investment (ROI) and Residual Income (RI), knowable hence that better service firm performance in comparison with the manufacturing business performance. This matter is knowable from ROI yielded by a compared is bigger service firm of ROI yielded by manufacturing business, where ROI of service firm yield value which positive always in three year successively while ROI of manufacturing business in the year 2000 experiencing of negative value. To assess RI of service firm and manufacturing business, this company second is both of the same yield negative value. Thereby service firm and manufacturing business if assessed by RI have performance which is not effective.
Pursuant to above boldness all better investor invest their capitals at service firm, because service firm have effective performance. This matter is visible from analysis second result yielded, that value ROI of manufacturing business show value which are positive.Chosenly service firm hence all investor can fulfill their desire that is reach optimal profit, because level of ROI a company mirror the level of company ability as a whole in yielding advantage with a number of asset which available in company.

 

Keyword : KINERJA PERUSAHAAN; RETURN ON INVESTMENT; RESIDUAL INCOME

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/30/jiptummpp-gdl-s1-2004-yuniardhiu-1487-Pendahul-n.pdf


Keywords


KINERJA PERUSAHAAN; RETURN ON INVESTMENT; RESIDUAL INCOME