Journal articles on the topic 'Margin profit'
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Kim, Hyun Seok, B. Wade Brorsen, and Kim B. Anderson. "Profit Margin Hedging." American Journal of Agricultural Economics 92, no. 3 (January 28, 2010): 638–53. http://dx.doi.org/10.1093/ajae/aap038.
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Nariswari, Talitha Nathaniela, and Nugi Mohammad Nugraha. "Profit Growth : Impact of Net Profit Margin, Gross Profit Margin and Total Assests Turnover." International Journal of Finance & Banking Studies (2147-4486) 9, no. 4 (November 20, 2020): 87–96. http://dx.doi.org/10.20525/ijfbs.v9i4.937.
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As an industry that has an important role for other industrial sectors, the plastic and packaging industry is the supply chain for consumer products. Behind the high industrial growth and the potential is still large, there are problems with plastic waste, consumption power, and changes in people's lifestyles that can affect the growth of the plastic and packaging industry. This study aims to determine how much impact the NPM (Net Profit Margin), GPM (Gross Profit Margin), TAT (Total Assets Turnover) on Profit Growth in the plastic and packaging industry sub-sector companies listed in IDX (Indonesia Stock Exchange) for the period 2014 to 2018. The method used in this study is a quantitative descriptive. The sampling technique used was purposive sampling in order to obtain a sample of 11 companies from a population of 12 companies. In the study the method of data analysis used the multiple linear regression analysis techniques by processing data using Eviews 8, because the data is not normally distributed, it uses the log transformation method. The results showed that simultaneously NPM (Net Profit Margin), GPM (Gross Profit Margin), TAT (Total Assets Turnover) had a significant effect on profit growth. And partially NPM (Net Profit Margin) has a significant effect on profit growth, while GPM (Gross Profit Margin) and TAT (Total Assets Turnover) have no significant effect on profit growth.
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Ekayani, Ni Luh Novi, I. Ketut Satriawan, and Sri Mulyani. "ANALISIS DISTRIBUSI DAN MARGIN PEMASARAN IKAN CAKALANG DI KEDONGANAN, KABUPATEN BADUNG." JURNAL REKAYASA DAN MANAJEMEN AGROINDUSTRI 7, no. 3 (September 3, 2019): 380. http://dx.doi.org/10.24843/jrma.2019.v07.i03.p05.
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This study aims to determine the marketing distribution line of cakalang fish from fishermen in Kedonganan to the end consumers and calculate the marketing margins obtained in each distribution channel. This research was conducted in July-September 2018. This study uses a survey method that uses sampling techniques namely purposive and snowball sampling. There are 4 distribution lines of cakalang fish in Kedonganan, Badung Regency from fishermen in Kedonganan to the final consumers, namely Line I (Fisherman ® Collectors ® Market Traders ® Consumer), Line II (Fisherman ® Collectors ® Market Traders ® Motorcycle Traders ® Consumer), Line III (Fisherman ® Market Traders ® Consumer), Line IV (Fisherman ® Market Traders ® Motorcycle Traders ® Shopkeeper ® Consumer). Market and profit margins on each distribution line of cakalang fish in Kedonganan, Badung Regency from fishermen in Kedonganan to end consumers, namely on line I the marketing margin is Rp. 5.833,33/kg and the profit margin is Rp. 3.226,68/kg, line II marketing margin of Rp. 8.175,00/kg and profit margin of Rp. 3.503,42/kg, line III l marketing margin of Rp. 5.500,00/kg and profit margin of Rp. 4.095,74/kg, line IV marketing margin of Rp. 12.500,00/kg and the profit margin is Rp. 6.853,39/kg.
Keywords: cakalang fish, distribution lines, marketing margins, profit margin
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Norris, William E. "Margin of Profit: Teamwork." Journal of Management in Engineering 6, no. 1 (January 1990): 20–28. http://dx.doi.org/10.1061/(asce)9742-597x(1990)6:1(20).
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Yulianto, Adi, Ade Ali Nurdin, and Ine Mayasari. "Faktor yang Memengaruhi Pendapatan Margin Murabahah pada Bank Umum Syariah dan Unit Usaha Syariah." Journal of Applied Islamic Economics and Finance 1, no. 2 (February 28, 2021): 398–411. http://dx.doi.org/10.35313/jaief.v1i2.2473.
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Murabahah contracts that become the most popular at Islamic banks are an important thing to study. Especially the determination of profit margins that do not have clear rules therefore things that can enlarge and reduce murabahah margin income are interesting to study. This study aims to determine the factors that can determine the murabahah margin income, as well as to find out the variables that predominantly influence the murabahah margin income. The objects used in this study are Sharia Commercial Banks and Sharia Business Units in Indonesia. The period used starts from 2014 untul 2018. The data used is secondary data then the data is processed using panel data regression method. The results show overhead costs, profit sharing of third party funds, volume of murabahah financing, and deposit rates have an influence on murabahah profit margins and inflation has no effect on murabahah profit margins. The volume of murabahah financing is a factor that has a dominant influence on murabahah profit margins.
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Irawan, Ferry, and Silsilia Sindy Dwijayanti. "ANALISIS PERBANDINGAN NILAI ENTITAS, KINERJA KEUANGAN DAN POTTER FIVE FORCES ANALYSIS PERUSAHAAN PENGAKUISISI SEBELUM DAN SESUDAH AKUISISI: STUDI KASUS AKUISISI PT HOLCIM INDONESIA TBK OLEH PT SEMEN INDONESIA (PERSERO) TBK." Jurnal Pajak dan Keuangan Negara (PKN) 2, no. 1 (September 30, 2020): 63–77. http://dx.doi.org/10.31092/jpkn.v2i1.1003.
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This research aims to explain changes in profitability and financial performance, and compare entity values of PT Semen Indonesia (Persero) Tbk before and after the acquisition of PT Holcim Indonesia Tbk. The profitability was measured by profitability ratio in the form of gross profit margin, operating profit margin, net profit margin, EBITDA margin, return on equity, and return on assets. The financial performance was measured by liquidity ratio (current ratio), solvability ratio (liabilities to assets, liabilities to capital, and liabilities to equity), activity ratio (account receivable turnover, account receivable collection period, inventory turnover, and fixed assets turnover), and profitability ratio (gross profit margin, operating profit margin, net profit margin, EBITDA margin, return on equity, and return on assets). The entity value was determined by approaches in business valuation in the form of income approach with discounted cash flow method and market-based approach with guideline company method. This research used literature review as its research method with some data from www.idx.co.id, Bloomberg, and Damodaran. This research concluded that generally there was some decline in the profitability and financial performance of PT Semen Indonesia (Persero) Tbk, but there was increase in its entity value at the same time. Penelitian ini bertujuan untuk menjelaskan perubahan profitabilitas dan kinerja keuangan, serta membandingkan nilai entitas PT Semen Indonesia (Persero) Tbk sebelum dan setelah akuisisi PT Holcim Indonesia Tbk selesai dilaksanakan. Profitabilitas perusahaan diukur menggunakan rasio profitabilitas berupa marjin laba bruto, marjin laba usaha, marjin laba bersih, marjin EBITDA, return on equity, dan return on assets. Kinerja keuangan perusahaan diukur menggunakan rasio likuiditas (rasio lancar), rasio solvabilitas (liabilitas terhadap aset, liabilitas terhadap kapital, dan liabilitas terhadap ekuitas), rasio aktivitas (perputaran piutang, periode pengumpulan piutang, perputaran persediaan, dan perputaran aktiva tetap), serta rasio profitabilitas (marjin laba bruto, marjin laba usaha, marjin laba bersih, marjin EBITDA, Return on Equity, dan Return on Assets). Metode penelitian yang digunakan yaitu metode studi pustaka dengan data yang berasal dari www.idx.co.id, Bloomberg, dan Damodaran. Kesimpulan dari penelitian ini adalah secara umum terjadi penurunan profitabilitas dan kinerja keuangan perusahaan, namun terjadi kenaikan nilai entitas perusahaan di saat yang bersamaan.
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Jannah, Roudhatul, Dadang Husen Sobana, and Sulaeman Jajuli. "PENGARUH MARGIN LABA KOTOR DAN MARGIN LABA OPERASIONAL TERHADAP PERTUMBUHAN PENDAPATAN PADA PT. ACE HARDWARE INDONESIA, TBK." Finansha- Journal of Sharia Financial Management 1, no. 1 (November 16, 2020): 52–60. http://dx.doi.org/10.15575/fsfm.v1i1.10050.
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AbstractThis article is motivated by the assumption of stable income growth indicating the efficiency of the company in managing its operating activities, and its human resources to increase profitability. This article aims to determine whether the gross profit margin and operating profit margin are factors that affect revenue growth at PT. ACE Hardware Indonesia, Tbk. This article also uses descriptive methods and quantitative approaches. Research data is secondary data taken from the financial statements of PT. ACE Hardware Indonesia, Tbk. and supported by literature study and documentation, which were processed statistically and quantitatively using SPSS. The results of this study conclude that both partially and simultaneously, the gross profit margin and the operating profit margin do not have a significant effect on the growth of PT. ACE Hardware Indonesia, Tbk. The implication of this research is that companies must pay attention to other factors to increase revenue growth, besides that the company must control operating expenses as well as cost of goods sold in order to maximize the increase in operating profit margins and gross profit margins. Keywords: Gross Profit Margin, Operating Profit Margin, Income Growth AbstrakArtikel ini dilatarbelakangi oleh asumsi pertumbuhan pendapatan yang stabil mengindikasikan efisiensi perusahaan dalam mengelola kegiatan operasi, dan sumber daya manusianya untuk meningkatkan profitabilitas. Artikel ini bertujuan untuk mengetahui apakah margin laba kotor dan margin laba operasional menjadi faktor yang mempengaruhi pertumbuhan pendapatan pada PT. ACE Hardware Indonesia, Tbk. Artikel ini juga menggunakan metode deskriptif dan pendekatan kuantitatif. Data penelitian merupakan data sekunder yang diambil dari laporan keuangan PT. ACE Hardware Indonesia, Tbk. dan didukung dengan studi kepustakaan dan dokumentasi, yang diolah secara statistik dan kuantitatif menggunakan SPSS. Hasil penelitian ini menyimpulkan baik secara parsial dan simultan, margin laba kotor dan margin laba operasional tidak memiliki pengaruh yang signifikan terhadap pertumbuhan pendapatan PT. ACE Hardware Indonesia, Tbk. Implikasi dari penelitian ini adalah perusahaan harus memperhatikan faktor lain untuk meningkatkan pertumbuhan pendapatan, selain itu juga perusahaan harus mengontrol beban-beban operasional juga beban pokok penjualan agar maksimal menaikkan margin laba operasional dan margin laba kotor. Kata kunci: Margin Laba Kotor, Margin Laba Operasional, Pertumbuhan Pendapatan
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Meyer, Jan, and Clifford A. Whitcomb. "Theoretical Approach to Profit-Maximizing Design Margin Selection." Journal of Ship Production 20, no. 01 (February 1, 2004): 16–23. http://dx.doi.org/10.5957/jsp.2004.20.1.16.
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Design margins on speed or weight (to name just two) are used to ensure performance of a ship design given uncertainties in the design models or the production process. Although facing a high probability of meeting all performance requirements is very desirable, this assurance also comes at a price. When designers have the choice to set multiple margins, which all have some interacting effect on the vessel's performance, the problem of choosing a profit-optimal margin combination becomes nontrivial. This paper outlines a theoretical approach to margin selection using Pareto frontiers and summarizes Whitcomb and Meyer (2000) in which this theory is applied using numerical methods.
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Jefriyanto, Jefriyanto. "Perbandingan Return on Asset, Return on Equity, Gross Profit Margin, Operating Profit Margin, dan Net Profit Margin Sebelum dan Semasa COVID-19 Pada PT Matahari Department Store, Tbk." Jurnal Ilmiah Akuntansi Kesatuan 9, no. 1 (April 30, 2021): 61–70. http://dx.doi.org/10.37641/jiakes.v9i1.464.
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This study aims to determine the impact of covid-19 on profitability at PT. Matahari Department Store, Tbk. Profitability is the ratio used to measure the level of profit obtained from sales and investment. Profitability concerns are Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM) and Net Profit Margin (NPM). The data is secondary data which includes financial reports for 2019 and 2020. The analysis tools is the profitability ratio and for analyzing the data, this study uses a descriptive method. The results of this study indicate that ROA, ROE, GPM, OPM and NPM have decreased between 2019 and 2020. This is because companies no longer have any profits in 2020. This decrease is due to the covid-19 outbreak which has caused national and international economies issues, including PT. Matahari Department Store, Tbk.
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Rosyalia, Syafira, Lardin Korawijayanti, and Hartono. "PEMANFAATAN ANALISIS BIAYA VOLUME LABA SEBAGAI ALAT DALAM PERENCANAAN LABA PADA PT INKO JAVA SEMARANG." Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) 2, no. 1 (May 1, 2019): 20. http://dx.doi.org/10.32497/akunbisnis.v2i1.1522.
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Cost profit volume analysis is a tool used by management to do a shortterm profit planning by using an approach to costs, volume of sales, and profits. The purpose of its research is to determine the application of the analysis of cost volume profit at PT Inko Java Semarang in profit planning with the calculation of contribution margin, contribution margin ratio, break-even point, the analysis of the profit target, margin of safety, degree of operating leverage, shut down point, and sensitivity analysis. Data that used in this final project is secondary data consist of the sales and costs data in 2017. Data collection was obtained by interview and documentation. The writing method thatused are description and exposition method. The results of this research showed that break-even point was at the sales value of Rp 51.560.373.141,52 or 148.868 units with an average contribution margin per unit of Rp 41.217,04and contribution margin ratio amounted to 11,90%. The profit target set at 1% of the sales in 2017. To reach the expeceted profit, the volume of sales must be Rp 55.520.899.913. Margin of safety are Rp 3.960.526.771,48or by 7,13% and the degree of operating leverage amounted to 11,90. Shut down point occurs at the level of sales of Rp 45.823.939.568,56.
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Silfiyah, Muhammad Fahmul Iltiham, and Abdillah Mundir. "ANALISIS MEKANISME PENENTUAN PROFIT MARGIN PEMBIAYAAN MURABAHAH LEMBAGA KEUANGAN SYARIAH (LKS) AL YASINI PASURUAN." Jurnal Mu’allim 2, no. 2 (September 15, 2020): 188–200. http://dx.doi.org/10.35891/muallim.v2i2.2265.
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: The focus of the problem is (1) What is the mechanism for determining the selling price and profit margin in murabahah financing at Al-Yasini LKS. (2) What methods are used to determine the profit margin in murabahah financing by LKS Al-Yasini. (3) What are the factors that affect the profit margin on murabahah financing at Al-Yasini LKS. The objectives in writing this thesis have a purpose, namely: (a) To discount the selling price and profit margin on murabahah financing at LKS Al-Yasini. (b) To discuss the method in determining the selling price and profit margin carried out by LKS Al-Yasini. against murabahah financing. (c) To discuss the factors that affect the profit margin in murabahah financing at LKS Al-Yasini.
This type of research is the researcher uses a qualitative approach and analysis techniques using descriptive methods by analyzing the data that has been obtained is qualitative, the sample data obtained is from primary data which is directly obtained from LKS Al-Yasini regarding the policy of determining murabahah profit margins. , and from secondary data which is processed data whose source can be trusted and scientifically accounted for by conducting literature studies, interviews, the internet, and others.
The research result in this thesis is the method in determining the margin carried out by LKS Al-Yasini using themethod flat , where themethod flat is the calculation of the profit margin against the cost of cost of financing on a regular basis from one period to another, even though the debit balance decreases as a result of the installments. cost of goods sold. The factors that affect the selling price and profit margin made at Al-Yasini LKS are firstly related to the time period. second is related to the use of funds. third Related to the customer's condition.
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Naning Fatmawatie. "Implementation of Break Event Point Analysis and Margin of Safety in Profit Planning." Idarotuna : Journal of Administrative Science 2, no. 2 (December 26, 2021): 132–46. http://dx.doi.org/10.54471/idarotuna.v2i2.20.
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The break event point is a certain amount of production that the company must achieve to reach the break-even point (no profit and / no loss). Margin of safety is the amount of production required so that the company does not suffer losses. The determination of the margin of safety is closely related to the break event point, where the margin of safety is at one level above the break event point in terms of determining the minimum sales required. Both of these are some of the instruments that can be used to plan profits. The purpose of this study was to determine the application of break event point analysis at PT. Beton Jaya Manunggal, knowing the application of margin of safety analysis and to determine profit planning at PT. Jaya Manunggal Concrete. This study uses a non-statistical quantitative approach. The data used in this study is secondary data through PT. Manunggal Jaya Concrete in 2014-2018. The analysis method uses the least square method to plan the net profit of PT. Beton Jaya Manunggal in 2019 with reference to the net sales plan. The result of this research is the break event point of PT. Beton Jaya Manunggal in 2014 – 2018 showed a positive trend with the break event point being above the current year's production during 2015 – 2016. Margin of safety PT. Beton Jaya Manunggal in 2014 – 2018 showed an upward trend with negative margins throughout 2015 – 2016. Profit planning using least squares with reference to net sales planning is quite accurate considering that there is only a difference of 2% above net sales recorded in the 2019 financial statements. Net profit PT. Beton Jaya Manunggal was recorded in 2019 at 1.3 billion Rupiah so that profit planning was not carried out based on the consideration that the recorded profit was less or showed a downward trend when compared to the net profit trend in 2014 – 2018.
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Rachmat, Radhi Abdul Halim, and Ii Halilah. "PENGARUH EFEKTIFITAS PENGELOLAAN MODAL KERJA DAN AKTIVA TETAP TERHADAP NET PROFIT MARGIN." Jurnal Riset Bisnis dan Investasi 1, no. 3 (January 26, 2016): 12. http://dx.doi.org/10.35697/jrbi.v1i3.51.
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Working capital and fixed assets is an important component in the internal aspects of a company, with an investment in working capital and fixed assets expected the company is able to obtain the maximum level of profitability. This study aims to determine the extent to which influence effectiveness of working capital and the effectiveness of fixed assets to Net Profit Margin. From the test results simultaneously using the F test, it can be concluded that the effectiveness of the management of working capital and fixed assets Net effect on profit margins. From the results of the partial testing using t test, for the dependent variable is the net profit margin then it can be concluded that the effectiveness of the management of working capital is not partial effect on the profit margin ratio and effectiveness of the management of fixed assets partial effect on the profit margin ratio.
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Firda Inayah, Firda. "Analisis Perbandingan Net Profit Margin dan Gross Profit Margin Pada Perusahaan Telekomunikasi Di Indonesia." JBMI (Jurnal Bisnis, Manajemen, dan Informatika) 18, no. 1 (June 20, 2021): 57–69. http://dx.doi.org/10.26487/jbmi.v18i1.13722.
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Penelitian ini bertujuan untuk mengetahui dan menganalisis perbandingan net profit margin dan gross profit margin. Yang menjadi obyek dalam penelitian ini adalah perusahaan Telekomunikasi di Indonsia yaitu PT Telekomunikasi Indonesia Tbk dan PT XL Axiata Tbk periode 2010-2019. Hasil penelitiannya berkesimpulan bahwa berdasarkan uji independent sample t-test net profit margin dan gross profit margin sama-sama menunjukkan adanya perbedaan yang signifikan.
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Sumantri, Sumantri, and Albetris Albetris. "ANALYSIS OF WORKING CAPITAL AND FINANCIAL PERFORMANCE OF SHARIA BANKING INDUSTRY INMANDIRI SYARIAH BANK JAMBI." Dinasti International Journal of Economics, Finance & Accounting 1, no. 5 (November 22, 2020): 807–22. http://dx.doi.org/10.38035/dijefa.v1i5.609.
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The purpose of this study is to find out working capital in an independent Islamic bank, the financial performance of an independent Islamic bank in Jambi by using a liquidity ratio analysis tool (current ratio, cash ratio) and profitability ratio (profit margin) and there is also a significant relationship between current ratio cash ratios and profit margins with working capital at the Islamic bank Mandiri jambi. The analytical tool used is multiple linear regression. Study the significant relationship between current ratio (X1), cash ratio (X2) profit margin (X3) as the independent variable and working capital as the dependent variable. The results of working capital analysis at the jambi independent Islamic bank have fixed assets and current assets with a total average current assets from 2016 to 2019 of Rp 88,919,015.5 and for average fixed assets from 2016 to 2019 of IDR 856,841.06. Analysis results Financial performance through liquidity ratios namely current ratio and cash ratio obtained an average current ratio from 2016 to 2019 of 115.67%, and obtained an average cash ratio from 2016 to 2019 of 1.55%. For profitability ratios namely profit margins can be obtained an average profit margin from 2016 to 2019 of 72.82% with very good criteria because it exceeds the maximum limit of the standard ratio. The test results on the relationship of the current ratio, cash ratio and profit margin with working capital obtained a person correlation current ratio of 1,000 means perfect correlation and there is a relationship between the current ratio with working capital. For cash ratio with a person correlation value of cash ratio of 1,000 means perfect correlation and there is a relationship between cash ratio and working capital. For the value of person correlation margin of 1,000 means that it means perfect correlation and there is a relationship between profit margin and working capital. It can be concluded that working capital influences the current ratio, cash ratio and profit margin.
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Fauzi, Achmad. "MELIHAT RASIO RENTABILITAS DARI SUDUT PANDANG GPM, NPM, ROE DALAM MENGUKUR KINERJA LAPORAN KEUANGAN PADA AJB BUMIPUTERA 1912 UNIT SYARIAH JAKARTA." JEBI | Jurnal Ekonomi Bisnis Indonesia 13, no. 1 (December 16, 2018): 62–70. http://dx.doi.org/10.36310/jebi.v13i1.96.
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AJB Sharia Bumiputera 1912 is a company engaged in services, namely join life insurance. Its production does not create goods but sell fund products and other services to customers.Methods of data collection is in the final observation, and literature with his analytical methods suchas qualitative analysis. One way to calculate the profits generated by the AJB Sharia Bumiputera1912 can be calculated by using the ratio. One ratio used is the ratio of profitability. In profitabilityratios are ratios such as: GPM (Gross Profit Margin), NPM (Net Profit Margin), ROE (Return OnEquity). To search for results ratio GPM (Gross Profit Margin) takes the total net profit income andoperating expense and the results of 2015 GPM already reached the standard ratio is 17,84%. As forcalculating NPM (Net Profit Margin) takes net income and operating income and the results of NPMin 2015 are 22,42% . And for calculating ROE (Return on Equity) required net income and equitycapital ans the results of ROE in 2015 are 20,15%.
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Meyer, Jan, and Clifford A. Whitcomb. "Numerical Method for Design Margin Selection." Journal of Ship Production 20, no. 01 (February 1, 2004): 24–42. http://dx.doi.org/10.5957/jsp.2004.20.1.24.
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Design margins on speed or weight growth, to name just two, are used to ensure performance of a ship design given uncertainties in the design models or the production process. Although facing a high probability of meeting all performance requirements is very desirable, this assurance also comes at a price. When designers have the choice to set multiple margins, which all have some interacting effect on the vessel's performance, the problem of choosing a profit-maximizing margin combination becomes nontrivial. Using a mathematical model of the design process in conjunction with a Monte Carlo simulation, this paper demonstrates how the theoretical approach to margin selection presented in Meyer and Whitcomb (2004) can be applied. From the theory the profit-maximizing margin combination can be found where the Pareto frontier in the construction cost versus expected penalty graph touches the highest iso-profit line. The results from the numerical simulation show that such a Pareto frontier does form and a good (close to optimal) margin selection can be selected. Furthermore, limiting the risk level for failing to meet the performance requirements appears to have only a small negative effect on profit. Finally, a Bayesian approach is suggested, when insufficient data are available for meaningful statistics.
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Okiana, Ade Rias, and Rawidjo Rawidjo. "PENGARUH RASIO LIKUIDITAS DAN PROFITABILITAS TERHADAP LABA PERUSAHAAN." JURNAL AKUNTANSI 7, no. 2 (March 5, 2020): 127–41. http://dx.doi.org/10.37932/ja.v7i2.54.
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The purpose of this study is to determine whether there is an influence of current ratio, profit margin, return on assets to company profits at PT. Dharma Satya Nusantara. The type of data in this study is secondary data which is quantitative data in the form of nominal figures from the company studied in the form of financial statements of PT. Dharma Satya Nusantara in 2013-2016. Testing the hypothesis in this study using multiple linear regression. T test results indicate that Current Ratio and Profit Margin have no significant effect on earnings, while Return On Assets significantly influence earnings. The results of the analysis of the F test and the Determinant Coefficient (R²) test show that the current ratio, profit margin, return on assets significantly influence company profits.
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Sikrillah, Lailatul Sikrillah. "Analisis Penetapan Harga Jual Pembiayaan Murabahah pada Lembaga Keuangan Syariah Bank dan Non Bank." El Dinar 4, no. 2 (August 14, 2018): 212. http://dx.doi.org/10.18860/ed.v4i2.5463.
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This study aims to determine the selling price of murabaha financing application and calculation of profit margins on BRISyariah, BPRS Bumi Rinjani and UJKS El-Dinar. The research method used is a qualitative research method with a decriptive approach. Where data is the primary data obtained in the form of interviews with the parties concerned and secondary data in the form of data processing can be acconted for from a reliable source to conduct library research, interviews and internet. The result of this study found that setting the selling price on BRISyariah Murabahah Financing, BPRS Bumi Rinjani and UJKS El-Dinar that use the same basic price plus a profit margin. As for determining the profit margin that the bank sets its own and equally consider five factors determining the margin is the profit margin on everage Islamic Bank (Direct Competitor’s Market Rate/ DCMR), the interest rate the everage conventional banks (indirect Competitor’s Market Rate/ ICMR), the result of third-party funds (Competitive Expected Return for Investor/ ECRI), Overhead Cost, profit targets taking into account inflation and interest rate markets. In a benefit margin calculations using a flat (fixed).
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Nurkholifah, Siti, and Muhammad Faisyal Abdullah. "ANALISIS PENGARUH INFLASI DAN PERTUMBUHAN BIAYA PRODUKSI TERHADAP PROFIT MARGIN PADA PERUSAHAAN FOOD AND BEVERAGES YANG GO PUBLIK DI BEI." Jurnal Ekonomi Pembangunan 8, no. 1 (July 1, 2010): 293. http://dx.doi.org/10.22219/jep.v8i1.3604.
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Inflation and Growth in the company's profit margin than Food and Beverages. Analysis tools used in this study is panel data regression, a combination of two data time series and cross section can provide more data so that it will generate degree of freedom (df) is greater, to determine the effect between inflation and growth in production cost profit margin ratio. Based on the conclusion, it can be concluded that the rate of inflation and growth in production costs affect the level of corporate profit margins at the Food and Beverages during the period 2005-2008 with a coefficient of determination equal to 96.83%. Partially between the inflation rate did not negatively affect the profit margin between the rate of inflation while the growth rate positively affects the production cost. So that can be implicated to obtain a high level of profit margin, then for company management to pay more attention to the level of growth in production costs, such as looking for suppliers who provide raw material prices are much cheaper so that more efficient control of production costs.
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Aznedra, Aznedra, and Rizki Eka Putra. "ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA PERUSAHAAN MENGGUNAKAN ANALISIS RASIO PROFITABILITAS PADA PT PUTRA KUNDUR TRANSPORTASI BATAM." Measurement : Jurnal Akuntansi 14, no. 1 (June 20, 2020): 55. http://dx.doi.org/10.33373/mja.v14i1.2438.
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Penelitian ini dilakukan pada perusahan PT.Putra Kundur Trasnportasi Batam yang bergerak dalam bidang jasa transportasi laut. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif kuantitatif yaitu untuk memberikan penjelasan tentang perhitungan rasio profitabilitas dalam menganalisis laporan keuangan. Analisis laporan keuangan merupakan suatu proses penelitian dari laporan keuangan beserta unsur-unsurnya untuk menilai kinerja perusahaan. Dalam penelitian ini bertujuan untuk mengukur kinerja perusahaan PT. Putra Kundur Transportasi dalam menghasilkan laba yang optimal dengan menggunakan teknik analisis rasio profitabilitas. Metode analisis data yang digunakan dalam penilitian ini adalah data sekunder dan jenis penelitian yang digunakan adalah penelitian deskriptif kuantitatif. Berdasarkan analisis rasio profitabilitas secara keseluruhan pada tahun 2018 lebih baik jika dibandingkan tahun 2017 yang menunjukkan peningkatan kinerja manajemen dalam menghasilkan laba bagi perusahaan dan kemampuan perusahaan dalam menghasilkan laba bersih sudah baik dilihat dari : Hasil pengembalian atas Aset ( Return on Asset ), Hasil pengembalian atas Ekuitas ( Return on Equity ), Marjin Laba Kotor ( Gross Profit Margin ), Marjin Laba Operasional ( Operating Profit Margin ), Marjin Laba Bersih ( Net Profit Margin )
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Dewi, Saraswati, Alean Kistiani, and Yunita Niqrisah. "PENGARUH NET PROFIT MARGIN, RETURN ON ASSET DAN RETURN ON EQUITY TERHADAP PERUBAHAN LABA PERUSAHAAN (Studi Kasus pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Tahun 2013 – 2018)." EKOBIS : Jurnal Ilmu Manajemen dan Akuntansi 8, no. 1 (June 18, 2020): 1–6. http://dx.doi.org/10.36596/ekobis.v8i1.246.
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Every company has a desire to make a profit in every production. In addition, the wider community measures the success of the company based on the company's ability to earn profits seen from the company's performance, but not only that the success of a company is also seen from the achievement of the company's vision and mission goals. One alternative to find out the financial information generated is useful by predicting changes in earnings. Including financial conditions in the future is analyzing financial ratios.
This study aims to determine the effect of Net Profit Margin, Return On Assets and Return On Equity on changes in company profits in food and beverage Sub Sector Companies Listed on the Indonesia Stock Exchange Period 2013 - 2018.
The type of data used is secondary data, namely regarding financial statements. The sampling technique used was purposive sampling of 13 companies. All data were analyzed by multiple linear regression analysis, classic assumption test, t test and coefficient of determination. The results of the research show partially the variables that influence the change in company profits are only Net Profit Margin. And simultaneously the independent variable has no effect on the dependent variable.
Keywords: Net Profit Margin, Return On Asset, Return On Equity, changes in company profits.
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Malahayatie, Malahayatie, and Siti Nurhaliza. "PENGARUH RASIO PROFITABILITAS DALAM MENILAI KINERJA KEUANGAN PADA PT BANK BRI SYARIAH Tbk TAHUN 2014-2018." Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) 4, no. 2 (September 22, 2020): 179–204. http://dx.doi.org/10.52490/jeskape.v4i2.798.
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Abstract
This study aims to determine how much influence the Gross Profit Margin, Net Profit Margin and Return On Assets on Financial Performance at PT. BRI SyariahTbk in 2014-2018. The data used in this study are secondary data for the period 2014-2018. Data analysis method used in this study is multiple linear regression method. The results showed that partially it can be concluded that Gross Profit Margin has a t-count of 550.7386 which is greater than the t-table of 6.31 (550.7386> 6.31), meaning that Gross Profit Margin has a positive and significant effect on BRI Syariah Bank Financial Performance in Indonesia, partially Net Profit Margin has a t-count value of 144.6863 greater than t-table that is 6.31 (144.6863> 6.31), meaning that Net Profit Margin has a positive and significant effect on the Financial Performance of BRI Syariah Banks in Indonesia, and Return on Assets has a t-count of 423.9126 which is greater than ttable which is equal to 6.31 (423.9126> 6.31), meaning that Return On Assets has a positive and significant effect on the Financial Performance of BRI Syariah Banks in Indonesia. The results of tests carried out simultaneously or together it can be seen that the F-count value is greater than the F-table that is equal to (319218.3> 216), meaning that Gross Profit margin, Net profit Margin and Return On Assets together have a positive and significant effect on performance Bank BRI Syariah Finance in Indonesia.
Keywords: Gross Profit Margin, Net Profit Margin, Return on Assets, Financial Performance
Abstrak
Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Gross Profit Margin, Net Profit Margin dan Return On Assets terhadap Kinerja Keuangan pada PT. BRI SyariahTbk tahun 2014-2018. Data yang digunakan dalam penelitian ini adalah data sekunder periode 2014-2018. Metode analisis data yang digunakan dalam penelitian ini adalah metode regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial dapat disimpulkan bahwa Gross Profit Margin memiliki t-hitung 550,7386 lebih besar dari t-tabel 6,31 (550,7386> 6,31), artinya Gross Profit Margin berpengaruh positif dan signifikan terhadap Kinerja Keuangan Bank BRI Syariah Indonesia, secara parsial Net Profit Margin memiliki nilai t-hitung 144.6863 lebih besar dari t-tabel yaitu 6.31 (144.6863> 6.31), artinya Net Profit Margin berpengaruh positif dan signifikan terhadap Kinerja Keuangan Bank BRI Syariah di Indonesia, dan Return on Asset memiliki thitung 423.9126 lebih besar dari t-tabel yaitu sebesar 6.31 (423.9126> 6.31), artinya Return On Assets berpengaruh positif dan signifikan terhadap kinerja keuangan Bank BRI Syariah di Indonesia. Hasil pengujian yang dilakukan secara simultan atau bersama-sama dapat diketahui bahwa nilai Fhitung lebih besar dari Ftabel yaitu sebesar (319218,3> 216), artinya Gross Profit Margin, Net Profit Margin dan Return On Assets secara bersama-sama mempunyai pengaruh positif dan berpengaruh signifikan terhadap kinerja Bank BRI Syariah Finance di Indonesia.
Kata kunci: Gross Profit Margin, Net Profit Margin, Return on Assets, Kinerja Keuangan.
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Agrawal, Vikas, Leigh Hartman, Clayton Rasberry, and Gordon Arbogast. "The impact of gender and profit margin on the duration of hiring process for professional service firms." Evidence-based HRM: a Global Forum for Empirical Scholarship 6, no. 2 (August 6, 2018): 153–65. http://dx.doi.org/10.1108/ebhrm-10-2017-0055.
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Purpose The purpose of this paper is to explore the impact of recruiter gender and profit margin on the duration of the hiring process in professional services firms (PSFs). Design/methodology/approach In evaluating over 500 recruiting transactions in a PSF, a factorial ANOVA was performed to determine if there is a significant interaction between recruiter gender and profit margin on days it take to fill an open position. Findings The results suggest a significant interaction exists between the recruiter gender and profit margin variables in effect on days that it takes to fill an open position. At lower job position profit margins, female recruiters were found to outperform their male counterparts. Conversely, at higher job position profit margins, male recruiters appear to outperform female recruiters. Research limitations/implications This research is focused on the duration of the recruiting process and does not address the quality of candidate selection. An evaluation of the quality of candidate selection contrasted with the time it takes to hire should be an essential consideration for future research. Practical implications If job vacancies remain vacant at client firms for an extended period, this could adversely impact the financial and reputational health of small PSFs. By focusing on key variables that impact the recruiting timeline, management may be able to consider interventions that would improve both the recruiting process and firm’s financial health. Originality/value This study provides a unique contribution by focusing on the recruiting timeline, recruiter gender, profit margin, and the resulting ability of a PSF to proactively manage its revenue.
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Teng, Sauh Hwee, Paramita Rosadi Sitohang, Putri Citra Feronika, and Ria Oktavia Damanik. "Pengaruh NPM, ROA, DER dan Size terhadap Kinerja Keuangan pada Sektor Real Estate dan Property yang terdaftar di BEI Periode 2018-2020." Owner 6, no. 2 (March 29, 2022): 1425–37. http://dx.doi.org/10.33395/owner.v6i2.761.
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Good profit growth is an achievement expected by all companies. However, profit growth always fluctuates from time to time. This study aims to determine the effect of Net Profit Margin, Return On Assets, Debt To Equity Ratio and Size on Financial Performance in Real Estate and Property Companies. The samples used in this observation are from www.idx.co.id, which lists 16 companies from 52 sub real estate and properties companies registered in the BEI 2018-2020, 48 issuers over the last 3 years. The advanced sampling and its SPSS statistic software application v.20.0, using linear regression measures that indicate that coefficient determinations have a significant impact on net profit margin, return on assets, debt to equity ratio, the corporate size of Fcount 2.674 > Ftable 2.58. Based on the R Square value contained in this study, it shows that 18.2% of the variables Net Profit Margin, Return On Assets, Debt To Equity Ratio, Size and the remaining 81.8% are explained by other variables not examined in this study. Simultaneous testing shows, Net Profit Margins, Debt To Equity Ratios and Size have a significant effect on financial performance. The results of the partial hypothesis show that the Debt To Equity Ratio and Size have a negative and positive effect, while Net Profit Margin and Return On Assets have no significant effect on financial performance.
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Mikhalchuk, Vitaly. "The Impact of Domestic Mergers and Acquisitions on the Operating Profit Margins of Companies in Russia." Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 14, no. 1 (June 19, 2020): 69–79. http://dx.doi.org/10.17323/j.jcfr.2073-0438.14.1.2020.69-79.
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This research paper studies the impact of domestic Russian mergers and acquisitions on the operating profit margin of companies participating in deals. The goal of the research is to evaluate the changes in operating profit margin, and to analyse the significance of factors affecting operating profit margin after deals have been concluded.
The main scientific contribution of this research is the development of a methodology to analyse the effect of mergers and acquisitions on operating profit margins that takes into account the idiosyncratic features of the Russian market, and which can be used with limited information for analysis of private companies. The proposed methodology is based on benchmarking the operating profit margin of companies participating in a deal against the same variable for a portfolio of similar companies.
Based on the analysis of recent studies, several explanatory variables were proposed to explain the changes in operating profit margin after the deal. Among these were included real GDP growth, type and value of the deal, book value of assets of the target company, as well as a number of control variables. A random effects model with robust standard errors was used to test the significance of factors affecting operating profit margin. This methodology was applied to a sample of 73 domestic Russian deals observed in the period 2012-2019.
This research makes several practical contributions to the literature. In the studied sample, deals lead to an increase of operating profit margin by 4.6% relative to the period before the deal, and 2.5% relative to the benchmark portfolio. The highest growth of operating profit margin relative to the benchmark portfolio is observed 2 years after the deal. This growth is increased by the purchase of large companies in the same industry. There is a significant negative effect of the deal value and a strong indication that buyers tend to overpay for the target companies relative to their fair value.
This research will be of practical use for persons in management positions to estimate the value of prospective deals, and for academic researchers interested in the analysis of mergers and acquisitions in emerging markets.
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Govindasamy, Ramu, John Italia, Marta Zurbriggen, and Ferdaus Hossain. "Producer satisfaction with returns from farmers' market related activity." American Journal of Alternative Agriculture 18, no. 2 (June 2003): 80–86. http://dx.doi.org/10.1079/ajaa200238.
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AbstractOver 61% of farmers who sell agricultural products through farmers' markets are satisfied with the returns they generate. Producers who are 50 years of age or older and those who retail at least 70% of the dollar value of the products are more likely to be highly satisfied with their profit margin from farmers' markets. A strong positive relationship is documented between profit margin satisfaction and growers who offer organic produce for sale. Furthermore, the results suggest that producers with farmers' market businesses in the growing stage are more likely to be highly satisfied with profit margins.
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Jayasukmana, Pradhana, and Danang Djoko Susilo. "Analisa Gross Profit Margin, Net Profit Margin dan Perputaran Kas Terhadap Return on Investment pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2019." Journal of Tax and Business 3, no. 1 (March 8, 2022): 51–55. http://dx.doi.org/10.55336/jpb.v3i1.45.
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This study aims to examine the effect of Gross Profit Margin, Net Profit Margin and Cash Turnover on Return On Investment in Manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The source of data in this study is secondary data in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The data collection technique for this research is data accessed through the website www.idx.co.id. The results of this study indicate that partially based on the T test gross profit margin, net profit margin and cash turnover have a positive and significant effect on return on investment. Simultaneously based on the F test gross profit margin, net profit margin and cash turnover simultaneously affect the return on investment. Based on the results of the analysis of the correlation coefficient and the coefficient of determination shows that the relationship between gross profit margin, net profit margin, cash turnover and return on investment is very strong and most of the return on investment is influenced by the three independent variables.
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Putri, Norisa, and Erly Mulyani. "Pengaruh Rasio Hutang, Profit Margin Dan Ukuran Perusahaan Terhadap Financial Distress." JURNAL EKSPLORASI AKUNTANSI 1, no. 4 (December 5, 2019): 1968–83. http://dx.doi.org/10.24036/jea.v1i4.189.
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This study aims to examine the effect of debt ratio, profit margins, and firm size on financial distress. This research is classified as causative research. The population in this study is the main sector companies listed on the Indonesia Stock Exchange in 2013-2017. The sample collection technique in this study used a purposive sampling method, then 25 companies were obtained as a research sample. Financial distress variable is measured using the Zmijewsky Score model, debt ratio variable is measured by debt to total assets, profit margin variable is measured by net profit margin and firm size variable is measured by log of total assets. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is panel regression analysis. The empirical results of this study indicate that the debt ratio has a positive and significant effect on financial distress, profit margins have a negative and significant effect on financial distress, and firm size has a negative and significant effect on financial distress
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Mahmudah, Siti, and Dianita Meirini. "COST VOLUME PROFIT ANALYSIS AS A PROFIT PLANNING INSTRUMENT." BALANCE: JOURNAL OF ISLAMIC ACCOUNTING 2, no. 01 (August 24, 2021): 33–42. http://dx.doi.org/10.21274/balance.v2i01.4723.
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Abstract: Profit planning is very important for the survival of the company because with profit planning, management can manage the strategies used in the company. One of the tools to do profit planning is to analyze the cost of profit volume. These three components are closely related in a company's profit planning. Cost, volume and profit analysis (Cost Volume Profit Analysis) is the main element in preparing the income statement in a company. Cost, volume and profit analysis is an examination of how total revenue and total costs change as sales volume changes. The method and type of research used is descriptive qualitative with primary data sources and secondary data, which is processed with the help of Microsoft Excel application to separate several cost data, as well as processing financial data with analysis of margin of safety, break even point, margin of safety, and analysis. profit planning. The results of this study are the MSMEs of Herbal Medicine Powder Sari Alam Trenggalek from 2018-2020 sales are always above the break even point with a high margin of safety ratio. The profit target in 2020 is not in accordance with the plan. Therefore, MSME Herbal Medicine Bubuk Sari Alam Trenggalek must increase the selling price of each product by 25% and increase sales volume by 16,439 units so that the planned profit target is achieved.
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Öztürk, Hakkı. "The Relationship Between Earnings-to-Price, Current Ratio, Profit Margin and Return: An Empirical Analysis on Istanbul Stock Exchange." Accounting and Finance Research 7, no. 1 (November 20, 2017): 109. http://dx.doi.org/10.5430/afr.v7n1p109.
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This paper aims to investigate the relationship between current ratio, earnings to price, net profit margin and stock returns in İstanbul Stock Exchange over the period 2008-2016 by employing panel data analysis. Due to the existence of heteroskedasticity, cross sectional dependence and autocorrelation in sample data, two-way fixed effects model is estimated by robust estimators. Both Parks-Kmenta and Beck-Katz methods are conducted to check whether the results are consistent or not. According to Park-Kmenta estimation model, the results show that earnings to price and net profit margin are significant to explain stock returns in İstanbul Stock Exchange while current ratio is found insignificant. Moreover, the test based on Beck-Katz model produces the similar results. Earnings to price and net profit margin are strong determinants of stock returns in Istanbul Stock Exchange. Stocks with higher E/P ratios and profit margins generate higher returns for the next period.
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Yulinartati, Yulinartati. "ANALISIS KINERJA KEUANGAN SEBAGAI ALAT PREDIKSI KEBANGKRUTAN DENGAN MODEL DISKRIMINAN." JURNAL AKUNTANSI UNIVERSITAS JEMBER 10, no. 2 (March 31, 2015): 97. http://dx.doi.org/10.19184/jauj.v10i2.1253.
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The purpose of this study was to determine whether the Current Ratio (CR), Debt Equity Ratio (DER), Total Assets Over Turen (TATO), net profit margin (NPM), Debt to Assets Ratio (DAR), Return on Assets (ROA) , Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM) influential in distinguishing healthy firms and perusahaa bankruptcy discriminant model. Based on discriminant analysis of known groups of healthy companies and a group of companies that went bankrupt differ significantly, from 9 (nine) variables are in use only 4 (four) variable Current Ratio, Debt Equity Ratio, Net Profit Margin, and Gross Profit Margin is selected and able to differentiate healthy companies and companies go bankrupt, while the 5 (five) of the variables, Turn Over Total Assets, Debt to Assets Ratio, Return on Assets, Return on Assets, and Operating Profit Margin are not able to differentiate healthy and bankrupt companies.
Keywords: Current Ratio ,Debt Equity Ratio, Total Assets Turen Over , Net profit Margin , Return on Assets, Return on Equity
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Sunardi, Nardi, and Deni Hendarsah. "Analisis Faktor-Faktor yang Mempengaruhi Laba dan Dampaknya pada Nilai Perusahaan (Studi Kasus Pada Perusahaan BUMN Bidang Kontruksi Yang Terdaftar Di Bursa Efek Indonesia tahun 2008-2017)." Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) 3, no. 1 (September 23, 2019): 1. http://dx.doi.org/10.32493/skt.v3i1.3259.
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Analisis Faktor-Faktor Yang Mempengaruhi Laba Dan Dampaknya Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan BUMN Bidang Kontruksi Yang Terdaftar Di Bursa Efek Indonesia tahun 2008-2017), penelitian ini bertujuan untuk mengetahui pengaruh parsial Current Ratio terhadap Net Profit Margin, untuk mengetahui pengaruh parsial Debt to Equity RatioNet Profit Margin untuk mengetahui pengaruh simultan Current Ratio dan Debt to Equity Ratio terhadap Net Profit Margin, untuk mengetahui pengaruh parsial Net Profit Margin terhadap Price to Book ValueTeknik pengambilan sampel yang digunakan adalah purposive sampling dimana diperoleh sampel sebanyak 4 perusahaan untuk periode penelìtian tahun 2008-2017. Pengujian yang digunakan dalam penelitian ini adalah uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi),Panel data dìgunakan sebagai alat analisis dan untuk menguji hipotesis dìgunakan Uji-t dan Uji-F. Dengan hasil analisa secara parsial Current Ratio (CR) tidak berpengaruh terhadap Net Profit Margin (NPM), Dept to Equity Ratio (DER) berpengaruh terhadap Net Profit Margin (NPM), Net Profit Margin (NPM) tidak berpengaruh terhadap Price to Book Value (PBV) dan Current Ratio dan Dept to Equity Ratio secara simultan berpengaruh terhadap Net Profit Margin (NPM
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Sunardi, Nardi, and Deni Hendarsah. "Faktor-Faktor yang Mempengaruhi Laba dan Dampaknya pada Nilai Perusahaan (Studi Kasus Pada Perusahaan BUMN Bidang Kontruksi Yang Terdaftar Di Bursa Efek Indonesia tahun 2008-2017)." Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) 3, no. 1 (September 1, 2019): 1. http://dx.doi.org/10.32493/skt.v3i1.3271.
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Faktor-Faktor Yang Mempengaruhi Laba Dan Dampaknya Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan BUMN Bidang Kontruksi Yang Terdaftar Di Bursa Efek Indonesia tahun 2008-2017), penelitian ini bertujuan untuk mengetahui pengaruh parsial Current Ratio terhadap Net Profit Margin, untuk mengetahui pengaruh parsial Debt to Equity RatioNet Profit Margin untuk mengetahui pengaruh simultan Current Ratio dan Debt to Equity Ratio terhadap Net Profit Margin, untuk mengetahui pengaruh parsial Net Profit Margin terhadap Price to Book ValueTeknik pengambilan sampel yang digunakan adalah purposive sampling dimana diperoleh sampel sebanyak 4 perusahaan untuk periode penelìtian tahun 2008-2017. Pengujian yang digunakan dalam penelitian ini adalah uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi)”, “Panel data dìgunakan sebagai alat analisis dan untuk menguji hipotesis dìgunakan Uji-t dan Uji-F. Dengan hasil analisa secara parsial Current Ratio (CR) tidak berpengaruh terhadap Net Profit Margin (NPM), Dept to Equity Ratio (DER) berpengaruh terhadap Net Profit Margin (NPM), Net Profit Margin (NPM) tidak berpengaruh terhadap Price to Book Value (PBV) dan Current Ratio dan Dept to Equity Ratio secara simultan berpengaruh terhadap Net Profit Margin (NPM)
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Houmes, Robert, Charlie Chulee Jun, Kim Capriotti, and Daphne Wang. "Evaluating the long-term valuation effect of efficient asset utilization and profit margin on stock returns." Meditari Accountancy Research 26, no. 1 (April 9, 2018): 193–210. http://dx.doi.org/10.1108/medar-12-2016-0104.
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Purpose This study aims to investigate the relations between long-window stock returns and prior years’ increases in DuPont identity components: profit margin and asset turnover. In particular, the authors examine the relative effectiveness of profit margin and asset turnover to predict years ahead stock returns. Design/methodology/approach To test the assertions, the authors regress raw, Capital Asset Pricing Model and Fama-French returns on controls and variables of interest, profit margin and asset turnover, lagged years t − 1, t − 2 and t − 3. To control for factors that could affect returns over the long windows, they also include returns lagged over years t − 1, t − 2 and t − 3 to coincide with the lagged profit margin and asset turnover variables of interest. Findings Results show a negative (positive) relation between returns and increases in lagged profit margin (asset turnover). However, the negative returns-profit margin relation is mitigated when increases in profit margin and asset turnover occur in the same lagged year. Originality/value This study adds to the existing body of research on the DuPont identity by temporally evaluating the relative long-run contributions of profit margin and asset turnover to firm value.
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Peranginangin, Adat Muli. "THE EFFECT OF PROFITABILTY, DEBT POLICY AND FIRM SIZE ON COMPANY VALUE IN CONSUMER GOODS COMPANIES." Abstract Proceedings International Scholars Conference 7, no. 1 (December 18, 2019): 1217–29. http://dx.doi.org/10.35974/isc.v7i1.1587.
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The objective of the research was to examine and analyze the influence of Profitability Ratio (Gross Profit Margin/GPM, Operating Profit Margin/OPM, Net Profit Margin/NPM, Return On Assets/ROA, Return On Equity/ROE), Debt Policy (Debt Equity Ratio/DER) and Firm size (Assets Size) on the Company Value (Price Earning Ratio/PER) in consumer goods companies listed in the Indonesia Stock Exchange. The research used causal research method and secondary data. The population was 47 consumer goods companies listed in the Indonesia Stock Exchange in the period of 2015-2017, and 23 of them were used as the samples, taken by purposive sampling technique. The data were analyzed by using multiple linear regression analysis. The result of the research showed that the Profitability Ratio (Gross Profit Margin/GPM, Operating Profit Margin/OPM, Net Profit Margin/NPM, Return On Assets/ROA, Return On Equity/ROE), Debt Policy ( Debt Equity Ratio/DER) and Firm size (Assets Size) influenced Company Value (Price Earning Ratio/PER). Partially Gross Profit Margin (GPM) and Firm Size (Assets Size) influenced and was significant to Company Value (Price Earning Ratio), while the Operating Profit Margin (OPM), Net Profit Margin(NPM), Return On Assets(ROA), Return On Equity(ROE) and Debt Policy (Debt Equity Ratio/DER) did not influence and was not significant on the company value (Price Earning Ratio ).
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Sriwiyanti, Eva. "ANALISIS HUBUNGAN MODAL KERJA DENGAN NET PROFIT MARGIN PT. BASILAM INDAH KABUPATEN BATUBARA." Jurakunman (Jurnal Akuntansi dan Manajemen) 14, no. 2 (August 20, 2021): 124. http://dx.doi.org/10.48042/jurakunman.v14i2.79.
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Abstract
This study aims to analyze the relationship between working capital and net profit margin. Descriptive quantitative method where quantitative data that has been processed, the results are described in sentences. The data analysis technique used is quantitative descriptive analysis with reference to the calculation results of working capital and net profit margin. The results of this study indicate that the value of the Current Ratio (CR) in 2017 is 2.4%. in 2018 the value of the Current Ratio (CR) increased to 3.8%. Then in 2019 the Current Ratio (CR) value again increased to 7.6%. The difference in the Current Ratio (CR) value from 2017 to 2018 is 1.4%. The difference in the Current Ratio (CR) value from 2018 to 2019 is 3.8%. This means that the value of the Current Ratio (CR) has increased every year.
The value of Net Profit Margin (NPM) in 2017 is 6%. In 2018 the Net Profit Margin (NPM) value increased to 7%. Then in 2019 the Net Profit Margin (NPM) value again increased to 8%. The difference in the value of the Net Profit Margin (NPM) from 2017 to 2018 is 1%. The difference in the value of the Net Profit Margin (NPM) from 2018 to 2019 is 1%. This means that the value of Net Profit Margin (NPM) has increased every year.
Keywords : Modal Kerja; Net Profit Margin,
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Juwita, Rika Wani, and Yois Nelsari Malau. "Pengaruh Current Ratio , Total Asset Turnover, Net Profit Margin Terhadap Perubahan Laba Pada Perusahaan Perdagangan Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017." JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi 3, no. 1 (March 27, 2020): 12. http://dx.doi.org/10.30737/jimek.v3i1.761.
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The purpose of this study was to examine and analyze the effect of the current ratio, total asset turnover, net profit margin on changes in profits in the service trading and investment companies listed on the Indonesia Stock Exchange in the 2014-2017 period. The independent variables used in this study are, current ratio, total asset turnover, net profit margin while the dependent variable changes earnings. The population used in this study amounted to 134 companies by taking the financial statement data that is in the service trading and investment companies listed on the Indonesia Stock Exchange. The sample of this study was taken using purposive sampling obtained as many as 45 samples. This research uses a quantitative approach, descriptive research type, the nature of causal relationship research. Data collection techniques with documentation techniques. The statistical analysis test used is the classic asumi test, multiple linear analysis research model, and the coefficient of determination using the simultaneous test and partial test on the table of significant values of 0.05. The results of this study indicate partially the current ratio, total asset turnover, net profit margin does not have a positive and significant effect on changes in earnings, Simultaneously current ratio, total asset turnover, net profit margin influence and significantly affect earnings changes Adjusted R Square test results show 1.1% of the variation in the dependent variable changes in earnings that can be explained by the current ratio, total asset turnover, net profit margin while the remaining 98.9%.is explained by other variables that are outside this study for example company size, capital and devidensTujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh current ratio, total asset turnover, net profit margin terhadap perubahan laba pada perusahaan perdagangan jasa dan investasi yang terdaftar di BEI periode 2014-2017. Variabel independen menggunakan current ratio, total asset turnover,net profit margin sedangkan variabel dependennya perubahan laba. Populasi berjumlah 134 perusahaan dengan mengambil data laporan keuangan pada perusahaan perdagangan jasa dan investasi yang terdaftar di BEI. Sampel penelitian menggunakan purposive sampling diperoleh sebanyak 45 sampel. Penelitian ini menggunakan pendekatan kuantitaif, jenis penelitian deskriptif, sifat penelitian hubungan kausal. Teknik pengumpulan data dengan teknik dokumentasi. Uji analisis statistik yang digunakan yaitu uji asumi klasik, model penelitian analisis linier berganda, dan koefisien determinasi menggunakan uji simultan dan uji parsial pada tabel nilai signifikan sebesar 0,05. Hasil penelitian secara parsial current ratio, total asset turnover,net profit margin tidak berpengaruh positif dan tidak signifikan terhadap perubahan laba. Secara simultan current ratio, total asset turnover,net profit margin berpengaruh dan signifikan terhadap perubahan laba Hasil uji Adjusted R Square menunjukkan 1,1% dari variasi variabel dependen perubahan laba yang dapat dijelaskan oleh current ratio, total asset turnover,net profit margin sedangkan sisanya 98,9% dijelaskan oleh variabel lain yaitu diluar penelitian ini contohnya ukuran perusahaan, modal dan deviden.
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Shi, Fulei, Bingbing Huang, Chuanqi Wu, and Liang Jin. "How Is Gross Profit Margin Overestimated in China?" Journal of Mathematics 2021 (December 14, 2021): 1–13. http://dx.doi.org/10.1155/2021/3924062.
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At present, the index of gross profit margin is overestimated in China. However, this problem has not attracted enough attention. This paper explores the theoretical limitations of the current revenue that lead to the overestimation of the gross profit margin. Then, we present the concept of revenue to correct the limitations of the current revenue. Moreover, we test the impact on the information content of gross profit margin under revenue caliber. The findings are as follows: (1) The current revenue includes some unrealized items such as in-price tax, so it is not completely consistent with the definition of revenue from the perspective of accounting, which will lead to the overestimation of gross profit margin. Therefore, the current revenue should exclude the in-price tax, bad debt loss, and cash discount in order to obtain the revenue. The gross profit margin based on the revenue can reflect the profitability of the company’s basic business more objectively. (2) The empirical test shows that the gross profit margin based on the revenue has higher information content compared with the gross profit margin based on the current revenue. (3) The current gross profit margin is overestimated by 1.36 percentage points because of the limitations of the current revenue.
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Aina Mustainah, Suci Ayu. "ANALISIS BIAYA VOLUME LABA SEBAGAI ALAT PERENCANAAN LABA (SPBU CV. SINAR HASMADANI)." Bongaya Journal for Research in Accounting (BJRA) 2, no. 2 (October 18, 2019): 59–64. http://dx.doi.org/10.37888/bjra.v2i2.195.
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This study aims to determine the costs incurred whether it has reached breakeven by SPBU CV. Sinar Hasmadani, how much sales volume is spent to break even andto find out the profit generated has become a reference in planning future profits at gasstations CV. Sinar Hasmadani Karsa. This study uses primary data and secondary data,where primary data is obtained from companies related to the history of the company.Secondary data in this study in the form of financial report data and data costs that existwithin the company. In this study the method used to analyze the data is by usingquantitative descriptive.The results of the analysis show that the costs incurred by SPBUCV. Sinar Hasmadani Karsa can be used as a basis for calculating BEP. Sales volumealso increases every year, on the other hand the calculation of contribution margin andcontribution margin ratio obtained in 2016-2018 shows that the company has produced acontribution margin that can cover fixed costs and generate maximum profits, and thelast profit achieved by the company can be used as the basis for future profit planning
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Sugiarto, Edi, Muhammad Galang Pradana, and Abid Muhtarom. "ANALISIS PENGARUH PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA." Media Mahardhika 17, no. 2 (January 15, 2019): 254. http://dx.doi.org/10.29062/mahardika.v17i2.82.
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Analisis fundamental adalah analisis yang sering digunakan untuk melakukan pendekatan dalam memprediksi perubahan ata fluktuasi harga saham suatu perusahaan. Masalah yang dicantumkan pada penelitian ini adalah bagaimana pengaruh Return On Asset, Return On Equity, Return On Investment, Gross Profit Margin, Operating Profit Margin, dan Net Profit Margin (ROA, ROE, ROI, GPM, OPM, NPM) terhadap harga saham pada perusahaan manufaktur di Bursa Efek Indonesia. Dengan menjadikan laporan keuangan Astra Otoparts, Astra International, dan Bata periode 2013-2017 sebagai sampel. Metode penelitian adalah dengan kuantitatif deskriptif. Analisis data dilakukan dengan regresi linier berganda dengan menggunakan metode terkait sedemikian rupa. Hasil analisis regresi linier berganda menunjukkan bahwa Return On Equity (X2), Return On Investment (X3), Gross Profit Margin (X4), dan Net Profit Margin (X6) berpengaruh signifikan dan positif terhadap harga saham. Return On Asset (X1) dan Operating Profit Margin (X5) berpengaruh signifikan dan negatif terhadap harga saham. Sedangkan seluruh variabel X bersama-sama atau secara simultan berpengaruh terhadap harga saham. Net Profit Margin (X6) menjadi variabel dominan yang mempengaruhi harga saham.
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Azis, Yusuf, and Ibnu Husin. "Efisiensi Pemasaran Sapi Potong di Kecamatan Takisung Kabupaten Tanah Laut Provinsi Kalimantan Selatan." Journal of Agricultural Socio-Economics (JASE) 2, no. 1 (August 24, 2021): 17. http://dx.doi.org/10.33474/jase.v2i1.13036.
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Takisung District is one of the centers for beef cattle in Tanah Laut Regency. In creating an efficient and profitable marketing system for both farmers and consumers, farmers must choose short marketing channels. This study aims to identify the shape of the beef cattle marketing channel, determine the costs, benefits, margins, and farmer's share, and the marketing efficiency received by beef cattle producers. This research was conducted in Takisung District, Tanah Laut Regency. The sample villages were chosen deliberately, namely the three villages with the highest number of farmers (Source Makmur Village, Takisung Village, and Gunung Makmur Village). The sample of farmer respondents in each village was chosen randomly in proportion, with a total sample of 30 farmers. To select local traders and cutting traders, the snowball sampling method was used. The study was conducted from March to May 2020. The results showed that there were 4 forms of beef cattle marketing channels, namely Channel I (breeders – consumers), Channel II (breeders – slaughterers-consumers), Channel III (breeders – local traders – consumers), and Channel IV (breeders – local traders – slaughterers – consumers). Furthermore, costs, profits, margins, and farmer's share per head of cattle as well as marketing efficiency for each marketing channel, namely channel 1 with costs, profits, and marketing margins of Rp.0 and farmer's share get 100% results. Channel 2 with a cost of Rp. 570,000, a profit of Rp. 4,950,000 and a margin of Rp. 5,520,000 and a farmer's share with a yield of 73.74%. Furthermore, channel 3 with a cost of Rp.243,000, a profit of Rp.457,000, and a margin of Rp.700,000, and farmer's share obtained a yield of 95.39%. Finally, channel 4 with a cost of Rp. 1,766,000, a profit of Rp. 5,124,000 and a margin of Rp. 5,920,000 and farmer's share getting 71.84% results. Economically, beef cattle marketing can be said to be relatively efficient in all marketing channels. The most efficient marketing channels are channel 1 and channel 3.
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Dawami Buchori. "Analisis Rasio Profitabilitas Pada CV Surya Indah Perkasa Di Tanjung Redeb." MAMEN: Jurnal Manajemen 1, no. 1 (January 7, 2022): 49–61. http://dx.doi.org/10.55123/mamen.v1i1.21.
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The purpose of this study was to determine whether the profitability ratio of CV Surya Indah Perkasa in Tanjung Redeb in 2020 has increased compared to 2019. The usefulness of the results of this study is as information for management to determine company policies related to increasing company profitability in the future. The analytical tool used in this research is the Profitability Ratio, namely Gross Profit Margin, Operating Profit Margin and Net Profit Margin. Based on the results of the study, it can be seen that the comparison of Profitability Ratios in CV Surya Indah Perkasa in Tanjung Redeb in 2020 with 2019 showing that Gross Profit margin in 2020 increased by 0.67%, Operating Profit Margin in 2020 increased by 3.39%, Net Profit Margin in 2020 increased by 2.97%. Based on these results, the proposed hypothesis is accepted.
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Sabrin, Sabrin, and Sri Nellya Ningsih. "RASIO PROFITABILITAS SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PT. KARYA LANCAR MANDIRI DINAMIKA CABANG KOTA KENDARI." Mega Aktiva: Jurnal Ekonomi dan Manajemen 6, no. 2 (August 5, 2018): 76. http://dx.doi.org/10.32833/majem.v6i2.51.
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Tujuan penelitian untuk mengetahui perkembangan rasio profitabilitas PT. Karya Lancar Mandiri Dinamika Cabang Kota Kendari serta untuk mengetahui pengaruh rasio profitabilitas terhadap kinerja keuangan perusahaan selama tahun 2012-2015. Jenis data yang digunakan adalah data kualitatif dan data kuantitatif. Teknik pengumpulan data menggunakan metode Dokumentasi. Hasil penelitian menunjukan bahwa perkembangan rasio profitabilitas PT. Karya Lancar Mandiri Dinamika Cabang Kota Kendari tahun 2012-2015 mengalami peningkatan pada rasio gross profit margin, net profit margin, return on asset, dan return on investment. Sedangkan rasio return on equity mengalami fluktuasi. Pengaruh rasio profitabilitas terhadap kinerja keuangan dilihat dari kelima (ke-5) indikator rasio profitabilitas yaitu gross profit margin, net profit margin, return on asset, return on investment, serta return on equity, yang berpengaruh pada PT. Karya Lancar Mandiri Dinamika Cabang Kendari adalah gross profit margin dan Return On Equity. Dimana gross profit margin rata-ratanya 19,43%, sedangkan Return On Equity rata-ratanya 27,41%.
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Wulandari, Retno. "ANALISIS TITIK IMPAS PADA INDUSTRI ROTAN HIDAYAH SIDOREJO KECAMATAN CURUP TENGAH." Jurnal Ilmiah Raflesia Akuntansi 6, no. 2 (October 26, 2020): 34–45. http://dx.doi.org/10.53494/jira.v6i2.48.
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Good profit planning will affect the success of the business in achieving optimal profit. The calculation of future profits is very useful for preparing the profit planning process. In general, almost all management decisions will have more impact on activities or attitudes in the future than on past activities or attitudes. Thus management decision making is a continuous process. This continuous process makes management must be able to anticipate upcoming events and plan what must be done, including planning company profits. Profit Volume Cost Analysis (cost-volume-profit analiysis) is often called a break event point analysis because of the significance of the break event point in this analysis, in the profit volume cost analysis, volume refers to all activity cost triggers, such as sales units are assumed to collaborate with changes in income, costs and profits. Based on the results of the analysis, it can be concluded as follows; The amount of break even points for living room chair products in Hidayah Sidorejo's rattan industry is 4 units, meaning that the company will be in a position where the profit is equal to 0. The amount of contribution margin for living room chair products in Hidayah Sidorejo's rattan industry is Rp. . 2,879,000 The operating profit target is assumed if Hidayah's rattan industry is targeting a profit of Rp. 10,000,000, then the number of units that must be sold is 7 units of living room chairs. The results of the cost volume profit analysis in the decision making for advertising spending show that Hidayah's rattan industry decides to advertise in the newspaper with an advertising cost of Rp. 1000,000, then this will increase the contribution margin by Rp. 2,879,000 and operating profit increased to Rp. 1,879,000 even though the cost continued to increase to Rp. 11,000,000 The results of the cost volume profit analysis in decision making to reduce the selling price from Rp. 6000,000 / chair set becomes Rp. 5,000,000 / set of chairs will reduce the contribution margin by Rp. 10,000,000, although if you lower the selling price the sales will increase to 10 units.
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Vance, David E. "Gross Margin, Gross Profit and the Price Elasticity of Demand." Journal of Management and Strategy 12, no. 3 (September 21, 2021): 1. http://dx.doi.org/10.5430/jms.v12n3p1.
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Low gross margin can predict failure. High gross margin increases the odds of superior profits. A company’s gross margin is the weighted average gross margin of its products. The easiest way to change a company’s gross margin is to focus on products with a low, zero or negative gross margin. The temptation might be to simply discontinue these products. A better alternative is to consider whether a product can be repriced to improve gross margin and gross profit.Raising price reduces demand based on a product’s price elasticity. Academic articles on price elasticity tend to employ calculus and statistics that are beyond the skill of the individuals who actually make pricing decisions. The contribution of this article it is to provide a clear, simple means of identifying a price point that maximizes product gross profit considering unit cost and the price elasticity of demand.
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Joely, Muhammad Ferdy, and Ridwan Ridwan. "ANALISIS PENETAPAN MARGIN PADA PEMBIAYAAN MURABAHAH (STUDI KASUS PADA BPRS RAHMANIA DANA SEJAHTERA KABUPATEN BIREUEN)." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 5, no. 1 (February 1, 2020): 107–13. http://dx.doi.org/10.24815/jimeka.v5i1.15472.
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Margin is the seller's rights agreed between the seller and the buyer. The profit margin is only found in the sale and purchase agreement. The percentage of profit obtained is an agreement between the seller and the buyer. So far, the BPRS in general still has difficulty in adjusting the determination of the margin, because if the BPRS sets the margin in accordance with applicable BI regulations, it will burden the BPRS because there are differences between customers, products and third party funds from the BPRS and Islamic commercial banks. This study aims to determine the determination of margins in murabaha financing at BPRS Rahmania Prosperous Bireuen Regency. This study uses descriptive qualitative methods, data collection techniques in research conducted interviews, observations, and documentation conducted directly with the SRB manager Rahmania Dana Sejahtera Bireuen Regency. This research resulted in the procedure for determining the murabaha margin at the BPRS.
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Sihite, Enike Windari, I. G. N. Apriadi Aviantara, and Ni Luh Yulianti. "Analisa Nilai Tambah Produk Hortikultura Selada (Lactuca sativa l) di Pasar Modern dengan Proses Penanganan Pascapanen." Jurnal BETA (Biosistem dan Teknik Pertanian) 6, no. 2 (October 22, 2018): 55. http://dx.doi.org/10.24843/jbeta.2018.v06.i02.p01.
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Penelitian ini bertujuan (1) mengetahui penanganan pascapanen yang dilakukan pasar modern sampai selada dipasarkan; (2) menentukan nilai tambah dengan penanganan pascapanen dihitung dengan profit margin di pasar modern. Penelitian ini dilakukan pada awal bulan September sampai akhir Oktober 2016, metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pengamatan langsung menggunakan kuisioner untuk mengumpulkan data. Penelitian dilakukan disalah satu pasar modern dan pasar tradisional untuk membandingkan perlakuan penanganan pascapanen terhadap selada. Penanganan pascapanen merupakan salah satu upaya suatu perusahaan untuk memberikan nilai tambah terhadap selada. Pasar modern dengan tingkat penjualan semua jenis selada sebanyak 88,99 kg dapat mengembalikan biaya penanganan pascapanen. Sedangkan pasar tradisional harus menjual selada sebanyak 121,55 kg untuk mengembalikan modal awal. Penanganan pascapanen sangatlah penting untuk mempertahankan umur simpan selada. Selain mempertahankan umur simpan selada, pasar modern memperoleh keuntungan lebih dan mendapat perhatian lebih dari konsumen dibandingkan pasar tradisional. Hasil penelitian ini juga memperoleh profit margin yang berbeda. Profit margin yang diperoleh pasar modern adalah sebesar 129,87% sedangkan profit margin yang diperoleh dari pasar tradisional adalah sebesar 25,3%. Profit margin yang diperoleh pasar modern sebesar 129,87% menunjukkan bahwa rasio penjualan yang tinggi merupakan kemampuan perusahaan menghasilkan laba yang tinggi pada tingkat penjualan tertentu, sebaliknya jika rasionya rendah menandakan penjualan yang terlalu rendah untuk tingkat biaya tertentu, atau biaya yang terlalu tinggi untuk tingkat penjualan tertentu.
This study aims to (1) find out postharvest handling conducted by modern markets until the lettuce is marketed; (2) determining the added value with postharvest handling calculated by profit margin in the modern market. This research was conducted in early September until the end of October 2016, the method used in this research is descriptive method with direct observation using questionnaires to collect data. The study was conducted in one modern market and traditional markets to compare postharvest handling treatment of lettuce. Postharvest handling is one of the efforts of a company to provide added value to the lettuce. The modern market with the selling rate of all types of lettuce as much as 88.99 kg can restore the cost of postharvest handling. While the traditional market must sell as much as 121.55 kg lettuce to restore the initial capital. Postharvest handling is very important to maintain shelf life of lettuce. In addition to maintaining shelf life of lettuce, the modern market gains more and gets more attention from consumers than traditional markets. The results of this study also obtained a different profit margin. Profit margin obtained by modern market is 129,87% while profit margin obtained from traditional market is 25,3%. The profit margin obtained by the modern market of 129.87% indicates that a high sales ratio is a company's ability to generate high profits at a certain level of sales, on the contrary if the low ratio signifies sales that are too low for a certain level of cost, or cost too high for the level specific sales.
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Sila, M. Adlin. "BANK SYARIAH SEBAGAI BANK BAGI HASIL:." Dialog 32, no. 1 (October 19, 2017): 30–51. http://dx.doi.org/10.47655/dialog.v32i1.124.
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Islamic banking has the same purpose as conventional banking except that it operates in accordance with the rules of Syariah. The basic principle of Islamic banking is the sharing of profit and loss and the prohibition of riba (usury). Amongst the common Islamic concepts used in Islamic banking are profit sharing (Mudharabah), safekeeping (Wadiah), joint venture (Musharakah), cost plus (Murabahah), and leasing (Ijarah). Mudarabah is an arrangement or agreement between a capital provider (mudharib) and an entrepreneur, whereby the entrepreneur can mobilize funds for its business activity. Any profits made will be shared between the capital provider and the entrepreneur according to an agreed ratio, where both parties share in profits and only capital provider bears all the losses if occurred. While murabahah (Cost Plus) refers to the sale of goods at a price, which includes a profit margin agreed to by both parties. The bank is compensated for the time value of its money in the form of the profit margin. This is a fixed-income loan for the purchase of a real asset (such as real estate or a vehicle), with a fixed rate of interest determined by the profit margin. This article suggests that most of the Islamic banks have now given up or marginalized two risk-sharing/profit-loss sharing (PLS) modes (Mudharabah and Musharakah), and have turned to the predominant mode of Murabahah, a mode that allows them to ensure that they avoid risk almost altogether in their transactions and earn relatively high return. Islamic banks have found Mudharabah and Musharakah to be inoperable in the modern context.
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Fitriani, Siti Zaenab. "PENGARUH NET PROFIT MARGIN (NPM) DAN RETURN ON ASSETS (ROA) TERHADAP HARGA SAHAM DI PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEKS (JII) (STUDI DI PT SEMEN INDONESIA TBK." El-Ecosy : Jurnal Ekonomi dan Keuangan Islam 1, no. 1 (January 8, 2021): 51. http://dx.doi.org/10.35194/eeki.v1i1.1137.
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ABSTRAKReturn on Assets atau disingkat dengan ROA adalah rasio yang membagi antara laba bersih setelah pajak dengan rata-rata aset pada awal periode dan akhir periode. Rasio Net Profit Margin disebut juga dengan rasio pendapatan terhadap penjualan. Mengenai hal ini Margin laba bersih sama dengan laba bersih dibagi dengan penjualan bersih. Ini menunjukan kestabilan kesatuan untuk menghasilkan perolehan pada tingkat penjualan khusus. Rasio ini termasuk kedalam Rasio profitabilitas/keuntungan yaitu rasio yang digunakan untuk mengukur efisiensi penggunaan aktiva perusahaan aktiva perusahaan atau merupakan kemampuan suatu perusahaan untuk menghasilkan laba. Berdasarkan hasil penelitian, peneliti memperoleh kesimpulan dengan hasil pengujian hipotesis diperoleh bahwa thitung < ttabel = (0,729 < 1,8595) artinya secara parsial terdapat tidak signifikan antara Net Profit Margin terhadap Harga Saham pada PT. Semen Indonesia. Return On Assets (ROA) secara parsial berpengaruh tidak signifikan terhadap Harga Saham hal ini dibuktikan dengan hasil thitung < ttabel = (-1,400 < 1,8595). Secara simultan dengan hasil uji signifikasi atau uji F diperoleh hasil Fhitung > Ftabel = (7,227 < 4,74) artinya terdapat pengaruh signifikan antara Net Profit Margin dan Return On Assets terhadap Harga Saham pada PT. Semen Indonesia. ABSTRACTReturn on Assets or abbreviated as ROA is a ratio that divides net income after tax with the average asset at the beginning of the period and the end of the period. The Net Profit Margin Ratio is also called the ratio of income to sales. Regarding this, the net profit margin is equal to the net profit divided by net sales. This shows the stability of the unity to produce gains at a special sales level. This ratio is included in the profitability/profit ratio, which is the ratio used to measure the efficiency of the use of company assets, company assets or the ability of a company to generate profits. Based on the results of the study, researchers obtained conclusions with the results of hypothesis testing obtained that account <ttable = (0.729 <1.8595) means that part there was no significant difference between the Net Profit Margin of the Share Price at PT. Semen Indonesia. Return On Assets (ROA) partially has an insignificant effect on the Stock Price this is evidenced by the results of tcount <ttable = (-1,400 <1.8595). Simultaneously with the results of the significance test or F test results obtained Fcount> Ftable = (7.227 <4.74) means that there is a significant influence between Net Profit Margin and Return On Assets on the Share Price at PT. Semen Indonesia.