Tugas Akhir
Analisis rasio profitabilitas untuk menilai kinerja keuangan PT. Semen Gresik (Persero) Tbk. / Upik Indrawani
Abstrak
PT.Semen Gresik ( Persero) Tbk. is peripatetic company in the field of cement industry and represent one of the Body of is Effort Publik Ownwrship ( BUMN). Pursuant to monetary ratio analysis of this research aim to to assess performance of PT. Semen Gresik ( Persero) Tbk. according to profitability ratio covering clean income margin ratio equity on return assets on return. Profitability is ratios which is used in doing measurement of efectifities of management at one particular company by totally which is shown by big the so small advantage which is obtained in its relation with long-range company invesment and also sale during and also short-range. Assessment of performance can be done by using calculation of ratio analysis comparing between related/relevant posts in balance report and balance and also compare the condition of exist in report and contained in financial statement with theory which there are in used references. Technique data collecting in writing of this Final Duty is documentation. Trouble-Shooting method in writing of this Final Duty is descriptive and qualitative that is from information which have been collected is later then processed and description to be concluded as according to formula of is problem of. Result of this research indicate that PT. Semen Gresik ( Persero) Tbk. ratio of net margin profit in the year 2006-2008 experiencing of increase that is year 2006 equal to 14 84% year 2007 equal to 18 49 % year 2008 equal to 20 67 %. Return ratio to the totalizeing asset in the year 2006-2008 experiencing of increase that is year 2006 equal to 17 28% year 2007 equal to 20 85% year 2008 equal to 23 80%. Return ratio of net worth in the year 2006-2008 experiencing of increase that is year 2006 equal to 23 56% year 2007 equal to 26 79% and in the year 2008 equal to 31 27%. From result of financial statement analysis can know that PT. Semen Gresik ( Persero) Tbk. be in god condition and is healthy. Where profitability ratio used to yield profit show the existence of high profit improvement of year 2006-2008.