Analisis Profitabilitas Untuk Mengukur Kinerja Keuangan Manajemen Hotel (Studi Kasus pada UNY-Hotel Yogyakarta).

Ismani Ismani, Universitas Negeri Yogyakarta, Indonesia
Ngadirin Setiawan, Universitas Negeri Yogyakarta, Indonesia
Andian Ari Istiningrum, Universitas Negeri Yogyakarta, Indonesia

Abstract


The purpose of this research is to measure financial performance of UNY-Hotelmanagement by using profitability ratios, such as Net Profit Margin (NPM) and Return ofTotal Assets (ROA). The research is an evaluative research that is done by analyzingfinancial statement of UNY-Hotel and interviewing management in order to get more deeplyinformation. The result of this research shows that financial performance of UNY-Hotel islow due to NPM at 26.89 % that is lower than the target at 40% and ROA at 6.41% that islower than the interest rate (10% – 12% per annum). This result indicates that there isinefficiency in managing assets and expenses.Kata Kunci: kinerja keuangan, profitabilitas, net profit margin, return on asset, tingkatperputaran aset

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DOI: https://doi.org/10.21831/jpai.v9i2.967

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