JURNAL AKUNTANSI UNIVERSITAS JEMBER
Vol 13, No 2 (2015)

ANALISIS EFISIENSI KINERJA PERUSAHAAN MELALUI PENDEKATAN SISTEM DU PONT PADA PT HM SAMPOERNA TBK

Harditama, Rangga Rudvi (Unknown)
Utami, Elok Sri ( Jember University)
Mufidah, Ana ( Jember University)

Article Info

Publish Date
31 Dec 2015

Abstract

This study analyze about financial performance of the company with Dupont system. The object of the research is PT HM Sampoerna Tbk . PT HM Sampoerna Tbk is one of the leading cigarette manufacturer in Indonesia. The result of this research will be comparing with the industry average. From this research will be knowing the position of the company is below, same as or above of the industry average. The analysis technique used is du pont system and compared with the industry average, with the following steps: 1) Net Profit Margin (NPM), 2) Total Asset Turnover (TATO), 3) Return On Investment (ROI) . Key Words : Sistem Dupont, Net Profit Margin (NPM), Total Asset Turnover (TATO), Return On Investment

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Journal Info
JURNAL AKUNTANSI UNIVERSITAS JEMBER
Website

Abbrev

JAUJ

Publisher

Universitas Jember

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Universitas Jember dimaksudkan sebagai media pertukaran informasi dan karya ilmiah di antara staf pengajar, alumni, mahasiswa, pembaca yang berminat dan masyarakat pada umumnya. Jurnal Akuntansi Universitas Jember terbit setahun 2 (dua) kali pada setiap bulan Juni dan Desember. ...