ANALISIS PROFITABILITAS DALAM PENGELOLAAN KREDIT PADA KOPERASI SIMPAN PINJAM MEKAR SARI PASAR GUNUNG SARI (GTC) CIREBON

Abstrak

ABSTRACT

Profitabilitas merupakan suatu kemampuan perusahaan dalam menghasilkan laba selama periode tertentu pada tingkat penjualan. Penelitian ini bertujuan untuk menghitung profitabilitas pada Koperasi Simpan Pinjam Mekar Sari Cirebon periode 2018 hingga 2020. Dengan menggunakan metode perhitungan Gross Profit margin,Net Profit Margin,Return On Asset.Hasil  perhitungan  Gross  Profit  Margin  (GPM)  pada  Koperasi  Simpan  Pinjam  Mekar  Sari  GTC  Cirebon  periode  2018  s/d  2020    dinilai  sangat  baik,  hal  ini  berdasarkan  hasil  perhitungan  rata-rata  Gross  Profit  Margin  (GPM)  selama 3  tahun  yaitu  42.83%,  yang  berada  diatas  standar  rasio  profitabilitas  yaitu  >30%  yaitu  termasuk  sebagai  kriteria  pengelolaan  sangat  baik.Hasil  perhitungan  Net  Profit  Margin  (NPM)  pada  Koperasi  Simpan  Pinjam  Mekar  Sari  GTC  Cirebon  periode  2018  s/d  2020    dinilai  sangat  baik,  hal  ini  berdasarkan  hasil  perhitungan  rata-rata  Net  Profit  Margin  (NPM)  selama 3  tahun  yaitu  41.8%,  yang  berada  diatas  standar  rasio  profitabilitas  yaitu  >30%  yaitu  termasuk  sebagai  kriteria  pengelolaan  sangat  baik.Hasil  perhitungan  Return  On  Asset  (ROA)  pada  Koperasi  Simpan  Pinjam  Mekar  Sari  GTC  Cirebon  periode  2018  s/d  2020    dinilai  baik,  hal  ini  berdasarkan  hasil  perhitungan  rata-rata  Return On Asset (ROA)  selama 3  tahun  yaitu  30%,  yang  berada  pada  kriteria  baik  standar  rasio  profitabilitas.

ABSTRAK

Profitability is a company's ability to generate profits during a certain period at the level of sales. This study aims to calculate the profitability of the Mekar Sari Cirebon Savings and Loans Cooperative for the period 2018 to 2020. By using the calculation method of Gross Profit margin, Net Profit Margin, Return on Assets. The results of the calculation of Gross Profit Margin (GPM) at the Mekar Sari Savings and Loan Cooperative GTC Cirebon the period 2018 to 2020 is considered very good, this is based on the results of the calculation of the average Gross Profit Margin (GPM) for 3 years, which is 42.83%, which is above the standard profitability ratio, which is > 30%, which is included as very good management criteria. the calculation of Net Profit Margin (NPM) at the Mekar Sari GTC Cirebon Savings and Loan Cooperative for the period 2018 to 2020 is considered very good, this is based on the results of the calculation of the average Net Profit Margin (NPM) for 3 years, which is 41.8%, which is above the standard profitability ratio is > 30% which is included as a criterion The management is very good. The results of the calculation of Return On Assets (ROA) at the Mekar Sari GTC Cirebon Savings and Loan Cooperative for the period 2018 to 2020 are considered good, this is based on the results of the calculation of the average Return On Asset (ROA) for 3 years, which is 30% , which is in the criteria of a good standard profitability ratio.