ANALISYS PROFITABILITY REFILL MINERAL WATER ON SISKA BUSINESS IN SANGATTA

Abstract

The purpose this research is to determine the profitability growth refill mineral water on Siska business. The research was conducted for 1 month (May to June 2013) on the Business Siska in Sangatta, relating to profitability in 2012 compared to 2011. Research activities carried out are: literature study, field observations, interviews, documentation, data collection and analysis. Data collected in the study covers: Overview of firms, the cost of production, profit and loss, sales policy. Data analysis instrument use rentbility Ratio Analysis covers: Profit Margin, Net Profit Margin, Return on Assets, Return on Equity and Return on Investment. Research results show profit margin = 21.23% in 2012 compared to 2011 = 14.59% 45.51% growth, net profit margin in 2012 = 15.93% 2011 = 10.94 compared to 45.61% growth, Return on Assets = 12.17% in 2012 compared to 2011 = 8.08% experienced growth of 50.62%, Return on Equity = 10.36 in 2012 compared to 2011 = 7.11% 45.71% growth and return on Investment = 9.13% in 2012 compared to 2011 = 6.06 50.66% growth.