ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulANALISIS PROFITABILITAS USAHA ABON IKAN TUNA PADA CV. IYAM MANDIRI DI KOTA PALU |
| Nama: KUNTI RAHMAWATI |
| Tahun: 2021 |
| Abstrak Iyam Mandiri is one of the industries affected by the earthquake and one of the industries located in the Lere Huntara which has problems regarding continuous production and raw materials which result in fluctuating profitability. So researchers want to know Iyam Mandiri's profitability to generate profitability. This study aims to determine the profitability or ability of the tuna shredded business at CV. Iyam Mandiri in generating profit or profit during the process of producing tuna shredded. This research has been carried out at "CV. Iyam Mandiri ”is located on Diponegoro Street to be precise at Lere Huntara. This study uses profitability analysis to determine the ability of businesses to generate profits or profits when producing tuna shredded. The total income from the tuna shredded business obtained during the two months of production is Rp. 23,846,088, this income is obtained from the difference in the receipts of shredded tuna amounting to Rp. 37,500,000 with a total cost of Rp. 13,653,912. The results of the calculation of the value of profitability in terms of GPM (Gross profit margin) in November were greater than in October. This is because production in November was higher than in October. The Net Profit Margin (NPM) of Tuna Shredded Business at CV. Iyam Mandiri in November is greater than October. This is because the production in November was higher, causing high profit margins, and in terms of investment Return on Investment (RoI) of the Tuna Shredded Business at CV. Iyam Mandiri in November is greater than October. This is due to high production and low investment. Therefore, the industry's profit margin is not good because of the low turnover of assets, the lower this ratio the less good and vice versa. |