Laba Dan Profitabilitas

Elfreda Aplonia Lau

Abstract


 

The profit is the dream of every profit-oriented company.  It can be expressed in various levels of understanding. Classification of profitcan be observed from several aspects.  One among others that the profits seen from the financial report, it is divided into the gross profit,profit before interest and tax (EBIT), profit before tax and profit after tax or net profit. Each of these benefit terms are meaningful for stakeholders and shareholders. Profits can be used for reflectingprofitability, it depends on the intended profitability indicators.

Profitability of a company will affect the policy of the investors on the investment made. The company's ability to generate profits will be able to attract investors to invest their funds in order to expand its business, otherwise the low level of profitability that will cause investors to withdraw their funds. Value of profitability can be the norm for the health of the company.  Profitability is the company's ability to generate profits or profit that will be the basis of dividen. Profitability describes the ability of businesses to generate profits using all capital owned.

Any gains may be a reflection of profitability. However, it should be distinguished by profitability indicators to be addressed, due to it can be measured by various criteria (Gross profit margin, Operating income ratio/Operating profit margin, Net profit margin/sales margin, Earning power of total investment/Rate of return on total assets, Net earnings power ratio/rate of return on investment and Net earning power ratio/rate of return on investment).

Profitability is very meaningful to management at various levels in the workplace as well as evaluating the performance of each unit as well as a unified company/organization.  Value of profitability is significant for investors, meaningful for the community, significant for banks, meaningful for the government, meaningful for employees mainly in their contribution to the company or organization they work.

 


 


Keywords


Profit, Profitability

Full Text:

pdf

References


Anonim, 2013, Ikatan Akuntan Indonesia

Baridwan, Zaki, 2009, Intermediete accounting. Edisi Ketujuh. Cetakan Keempat, BPFE, Yogyakarta.

Belkaoui Ahmed Riahi, 2011, Salemba Empat, Jakarta

Erhans dan Yusuf, 2000, Pengantar Akuntansi I , Ercontara Rajawali, Jakarta.

Harahap, Sofyan Safri, 2004, Analisis Kritis Atas Laporan Keuangan, Edisi Keempat, Cetakan Pertama, Rajawali Pers. Jakarta.

_______, 2006, Analisis Kritis Atas Laporan Keuangan, Edisi Satu, PT Raja Grafindo Persada, Jakarta.

_______, 2009, Teori Akutansi, Laporan Keuangan/BMA, Bumi

Aksara, Jakarta.

Houston Joel F, And Bringham, Eugene F. and 2004, Manajemen Keuangan, Edisi Ketujuh, Jilid Satu, Erlangga, Jakarta.

Husnan Suad, 2010, Manajemen Keuangan Teori dan Penerapan,BPFE, Yogjakarta

Keown J Arthur, David F Scoot, Jhon D Martin, Jay W, Patty, 2004, Dasar-Dasar manajemen Keungan, Alih Bahasa Chaerul D Djakman, Salemba Empat Jakarta

Kieso, Kell, and J.Weygant, 2004, Accounting Priciple, Fourth Edition, John W & Son Inc, Canada.

Michele dan Megawati, 2005, Ikatan Akuntansi Indonesia, salemba empat, Jakarta.

Munawir S ; 2004; Analisa Laporan Keuangan, Edisi Keempat, Cetakan Kesembilan, Liberty. Yogyakarta.

----------------, 2007, Analisa Laporan Keuangan, Edisi Keempat, Cetakan Keempat Belas, Liberty. Yogyakarta.

Riyanto Bambang; 2004; Dasar-dasar Pembelanjaan Perusahaan, Edisi kedua, Yogyakarta, Yayasan Penerbit Gadjah Mada

Prastowo dan Julianty, 2005, Manajemen Keuangan, Edisi Kelima, Literata Lintas Media, Jakarta.

_________________, 2008, Analisis Laporan Keuangan, Edisi Keenam, YKPN, Yogjakarta.

Smith, Jay M. dan K. Fred Skousen; 2003; Akuntansi Intermediate, Terjemahan Tim Penerjemah, Erlangga, Jilid I, Edisi Kesembilan, Jakarta

Waren, Fess, and Rollin, 2005, Prinsip-prinsip akuntansi, Alih bahasa Hyginus Ruswinarto, South Western Collage, USA.

Weston , J. Fred dan Thomas E. Copeland, 2005, Manajemen Keuangan (Terjemahan) Djoerhan Wahid SH , DKK , Erlangga

Wild, Jhon J. Subramayam,K. R. Halsey, Robert F. 2005, Analisis Laporan Keuangan, Buku Kesatu, Edisi Kedelapan, Salemba Empat, Jakarta




DOI: https://doi.org/10.31293/ddk.v33i2.1701

Refbacks

  • There are currently no refbacks.