ANALISIS PROFITABILITAS DALAM PENGELOLAAN KREDIT PADA KOPERASI SIMPAN PINJAM MEKAR SARI PASAR GUNUNG SARI (GTC) CIREBON - Yeyen Parlina; Erlita Ega Silvian (Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi, 2022)
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.