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

Authors

  • Ismani Ismani Universitas Negeri Yogyakarta
  • Ngadirin Setiawan Universitas Negeri Yogyakarta
  • Andian Ari Istiningrum Universitas Negeri Yogyakarta

DOI:

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

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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Published

12/01/2011

How to Cite

Ismani, I., Setiawan, N., & Istiningrum, A. A. (2011). Analisis Profitabilitas Untuk Mengukur Kinerja Keuangan Manajemen Hotel (Studi Kasus pada UNY-Hotel Yogyakarta). Jurnal Pendidikan Akuntansi Indonesia, 9(2). https://doi.org/10.21831/jpai.v9i2.967

Issue

Vol. 9 No. 2 (2011): Jurnal Pendidikan Akuntansi Indonesia

Section

Articles

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