RASIO PROFITABILITAS SEBAGAI ALAT UNTUK MENGUKUR KINERJA KEUANGAN PADA PT. MAHAKAM BERLIAN SAMJAYA DEALER MITSUBISHI SAMARINDA TAHUN 2021-2023

Abstract

The purpose of this study is to determine and analyze: Profitability ratios as a tool for measuring financial performance at PT. Mahakam Berlian Samjaya Dealer Mitsubishi in Samarinda from 2021 to 2023.

The analytical tool used is Management Accounting, financial reports and profitability Ratios. This research was phenomenon, event, symptom and incident factually, systematically conducted on the object occur at the Amaris Samarinda Hotel in 2022.

Based on the results of research conducted by researchers at the Amaris Samarinda Hotel, it shows that the Amaris Samarinda Hotel sets the basic price for room rentals based on central management, costs incurred, estimates, and price comparisons with competitors.

The research results concluded that the basic room rental price set by the Amaris Samarinda Hotel was higher

than the Activity Based Costing (ABC) method.