ANALISIS ROI

&
PROFITABILITA
OLEH KELOMPOK 5
S
1. RIZKY ZIKRI SANDUNAEZ
2. SARTIKA RIYANDA
3. SILVIA WULANDARI
4. TIARA TRI AMANDA
Return On Investmen (ROI)
● Return On Invesment adalah Merupakan rasio yang menunjukkan sebuah hasil dari
sejumlah aktiva yang digunakan dalam perusahaan atau ukuran pada efisiensi
manajemen.
● Rasio ini menampilkan hasil dari seluruh aktiva yang dikendalikan dengan tidak
menghitung pada Sumber Pendanaan pada sebuah perusahaan, rasio ini biasanya
diukur dengan persentase(%).
● Artinya Return On Investment (ROI) ini berperan penting untuk memberikan
informasi mengenai ukuran Profitabilitas bisnis pada sebuah perusahaan dengan
jelas, sehingga segala kegiatan operasional dapat dievaluasi dengan tingkat
pengembalian investasi pada perusahaan tersebut.
A. analisis ROI

Analisis ROI
2016 2017 2018 2019
Laba Setelah 281.567.627.374 340.458.859.393 486.640.174.453 510.711.733.403
Pajak
Total Aset 4.662.319.785.318 7.067.976.095.043 8.881.778.299.672 10.337.895.087.207

Total Ekuitas 2.490.474.913.654 2.747.935.334.085 3.136.812.010.205 3.508.445.940.007

ROA 6,04% 4,82% 5,48% 4,94%

ROE 11,31% 12,39% 15,51% 14,56%

A. analisis ROI
kondisi perusahaan
Analisis ROI
18.00%
16.00% 15.51%
14.56%
14.00%
12.39% resiko
12.00% 11.31%
Proporsi

10.00%
8.00%
6.04%
6.00% 5.48% 4.94%
4.82%
4.00% kesimpulan
2.00%
0.00%
2016 2017 2018 2019

ROA ROE
 B. kinerja operasional
perusahaan
1. MARGIN LABA KOTOR (Gross profit margin)
Margin Laba Kotor (Gross Profit Margin )
Nama akun 2016 2017 2018 2019

Pendapatan usaha 3.481.731.506.128 5.362.263.237.778 6.930.628.258.854 7.083.384.467.587

Beban pokok pendapatan -2.977.298.901.593 -4.695.623.846.375 -6.048.206.381.338 -6.132.667.455.204
Laba bruto 504.432.604.535 666.639.391.403 882.421.877.516 950.717.012.383

Gross Profit Margin (%) 14% 12% 13% 13%

COGS (%) -86% -88% -87% -87%
 2. MARGIN LABA OPERASI

Margin Laba Operasi (Operating Profit Margin )

Nama akun 2016 2017 2018 2019

Pendapatan usaha 3.481.731.506.128 5.362.263.237.778 6.930.628.258.854 7.083.384.467.587

Beban pokok pendapatan -2.977.298.901.593 -4.695.623.846.375 -6.048.206.381.338 -6.132.667.455.204
Laba bruto 504.432.604.535 666.639.391.403 882.421.877.516 950.717.012.383
BEBAN USAHA :
Beban Umum dan Administrasi -88.942.657.834 -127.516.201.846 -141.580.112.489 -145.368.001.304
Beban Pengembangan Bisnis -4.566.058.568 -5.214.598.539 -6.274.324.383 -8.219.042.470
Beban Pemasaran -2.665.752.180 -3.549.851.346 -2.021.579.905 -1.724.010.721
Jumlah Beban Usaha -96.174.468.582 -136.280.651.731 -149.876.016.777 -155.311.054.495
LABA USAHA 408.258.135.953 530.358.739.672 732.545.860.739 795.405.957.888

Gross Profit Margin (%) 14,5% 12,4% 12,7% 13,4%

% Adm n general expense -2,6% -2,4% -2,0% -2,1%
% business development expense -0,1% -0,1% -0,1% -0,1%
% marketing expense -0,1% -0,1% 0,0% 0,0%
operating profti magin (%) 11,7% 9,9% 10,6% 11,2%
 3. MARGIN LABA SEBELUM PAJAK
Margin Laba Sebelum Pajak (Pretax Profit Margin )
Nama akun 2016 2017 2018 2019

Pendapatan usaha 3.481.731.506.128 5.362.263.237.778 6.930.628.258.854 7.083.384.467.587

LABA USAHA 408.258.135.953 530.358.739.672 732.545.860.739 795.405.957.888

PENGHASILAN (BEBAN) LAIN-LAIN
Pendapatan Bunga 16.337.101.069 3.804.332.754 4.987.414.532 8.329.313.155
Beban Bunga -56.504.143.558 -88.526.521.259 -94.839.584.808 -146.014.430.427
Beban Penurunan Nilai Piutang -7.671.942.467 -7.930.585.711 -7.344.937.296 -9.755.627.756
Laba (Rugi) Selisih Kurs -370.253.752 -1.403.827.073 -363.241.698 1.378.440.238
Beban Pajak Final -11.819.777.958 -15.659.279.665 -37.859.993.541 -44.578.959.963
Laba Bersih Entitas Asosiasi 874.362.971 239.638.256 4.708.602.241
Laba Bersih Pada Ventura Bersama 450.220.729 24.410.812.884 2.050.185.656
Lain - lain Bersih -7.969.517.889 -2.465.822.258 -2.524.665.383 14.747.063.678
Jumlah Penghasilan (Beban) Lain-Lain -67.998.534.555 -110.857.119.512 -113.294.557.054 -169.135.413.178
LABA SEBELUM PAJAK 340.259.601.398 419.501.620.160 619.251.303.685 626.270.544.710

operating profit magin (%) 11,7% 9,9% 10,6% 11,2%

% interest income 0,5% 0,1% 0,1% 0,1%
% interest expense -1,6% -1,7% -1,4% -2,1%
% receivable impairment expense -0,2% -0,1% -0,1% -0,1%
% other income 0,0% 0,0% 0,0% 0,0%
% final tax expense -0,3% -0,3% -0,5% -0,6%
% net income of associates 0,0% 0,0% 0,0% 0,1%
% net income in joint venturest 0,0% 0,0% 0,4% 0,0%
% other -0,2% 0,0% 0,0% 0,2%
% other income / expense -2,0% -2,1% -1,6% -2,4%
pretax profit margin (%) 9,8% 7,8% 8,9% 8,8%
 4. MARGIN LABA BERSIH

Margin Laba Bersih (Net Profit Margin )

Nama akun 2016 2017 2018 2019

Pendapatan usaha 3.481.731.506.128 5.362.263.237.778 6.930.628.258.854 7.083.384.467.587

LABA SEBELUM PAJAK 340.259.601.398 419.501.620.160 619.251.303.685 626.270.544.710

BEBAN PAJAK PENGHASILAN-BERSIH -58.691.974.024 -79.042.760.767 -132.611.129.232 -115.558.811.307
LABA TAHUN BERJALAN 281.567.627.374 340.458.859.393 486.640.174.453 510.711.733.403

pretax profit margin (%) 9,8% 7,8% 8,9% 8,8%

% income tax -1,7% -1,5% -1,9% -1,6%
Nett profit margin 8,1% 6,3% 7,0% 7,2%
C. Analisis pemanfaatan aset
70
62.7
60.27
60

50

39.03
40
32.9
30

20
10.94
9.22
10 5.97 5.74

0
Perputaran Kas (Kali) Periode Memegang Kas Rata-rata (Hari)

2016 2017 2018 2019

Perputaran K as (C as h T urn O v er/C T O )

Account 2015 2016 2017 20 18 2019
Penjualan 2 .652.622.140.207 3.48 1.731.506.128 5.362. 263 .237.778 6.930.628.258.854 7.083.384.467.587
Kas 823 .630.866.815 342.2 11.214.681 637.755.397.032 865.016.441.666 1.602.280.750.520
Rata-rat a Kas dan Setara K as 582.9 21.040.748 489.983.305.857 751.385.919.349 1.233.648.596.093
2016 2017 20 18 2019
Perputaran Kas (Kali) 5,97 10,94 9,22 5,74
Periode Memengang Kas Rata-rata (Hari) 60,27 32,90 39,03 62,70

Perputa ran Piutang Usaha (A cco unt Rec eiv ab le T u rn O v er/ART O )

Account 2015 2016 2017 20 18 2019
Penjualan 2.652.622.140.207 3.481.731.506.128 5.362 .263.237.778 6.930.628.258 .854 7.083.384.467.587
Piutang Usaha:
Pihak Berelasi 228 .370.118.675 237.5 14.757.305 380.881.547.744 773.475.283.819 738 .604.641.514
Pihak Ketiga 341 .738.444.181 415.9 67.274.222 838.596.731.678 439.644.832.427 570 .928.456.771
Total Piuta ng Usah a 570 .108.562.856 653.4 82.031.527 1.219. 478 .279.422 1.213.120.116.246 1.309.533.098.285
Rata-rat a Piutang Usaha 611.7 95.297.192 936.480.155.475 1.216.299.197.834 1.261.326.607.266
2016 2017 20 18 2019
Perputaran Piutanng Usaha (Kali) 5,69 5,73 5,70 5,62
Periode Pengumpulan Rata-rata (H ari) 63,26 62,87 63,18 64,10

Perputaran Persediaan (I nv ent ory T urn O v er )

Account 2015 2016 2017 20 18 2019
Penjualan 2 .652.622.140.207 3.48 1.731.506.128 5.362. 263 .237.778 6.930.628.258.854 7.083.384.467.587
Persediaan Neto 622 .479.997.668 694.4 63.252.298 1.034. 176 .711.455 1.206.104.516.907 1.148.378.932.136
Rata-rat a Persediaan 658.4 71.624.983 864.319.981.877 1.120.140.614.181 1.177.241.724.522
2016 2017 20 18 2019
Perputaran Persediaan ( Kali) 5,29 6 ,20 6,19 6,02
Rata-rat a Persediaan yang Beredar (Hari) 68,08 58,03 58,18 59,83
Lanjutan 70
63.26 62.87 63.18 64.1

60

50

40

30

20

10 5.69 5.73 5.7 5.62

0
Perputaran Piutang Usaha (Kali) Periode Pengumpulan Rata-rata (Hari)

2016 2017 2018 2019

Pe rputaran K as (C ash T urn Ov er/C T O )

Account 2015 2016 2017 2018 2019

Penjualan 2.652.622.140.207 3.481.731.506.128 5.362.263.237.778 6.930.628.258.854 7.083. 384.467.587
Kas 823.630.866.815 342.211.214.681 637.755.397.032 865.016.441.666 1.602. 280.750.520
Rata-rata Kas dan Setara Kas 582.921.040.748 489.983.305.857 751.385.919.349 1.233. 648.596.093
2016 2017 2018 2019
Perputaran Kas (Kali) 5,97 10,94 9,22 5,74
Periode Memengang Kas Rata-rata (Hari) 60,27 32,90 39,03 62,70

Pe rputaran Piutang Usaha (Account Receiv ab le T urn Ov er/ART O )

Account 2015 2016 2017 2018 2019
Penjualan 2.652.622.140.207 3.481.731.506.128 5.362.263.237.778 6.930.628.258.854 7.083.384.467.587
Piutang Usaha:
Pihak Berelasi 228.370.118.675 237.514.757.305 380.881.547.744 773.475.283.819 738.604.641.514
Pihak Ketiga 341.738.444.181 415.967.274.222 838.596.731.678 439.644.832.427 570.928.456.771
Total Piutang Usaha 570.108.562.856 653.482.031.527 1.219.478.279.422 1.213.120.116.246 1.309. 533.098.285
Rata-rata Piutang Usaha 611.795.297.192 936.480.155.475 1.216.299.197.834 1.261. 326.607.266
2016 2017 2018 2019
Perputaran Piutanng Usaha (Kali) 5,69 5,73 5,70 5,62
Periode Pengumpulan Rata-rata (Hari) 63,26 62,87 63,18 64,10

Pe rputaran Persediaan (Inv ent ory T urn Ov er )

Account 2015 2016 2017 2018 2019

Penjualan 2.652.622.140.207 3.481.731.506.128 5.362.263.237.778 6.930.628.258.854 7.083. 384.467.587
Persediaan Neto 622.479.997.668 694.463.252.298 1.034.176.711.455 1.206.104.516.907 1.148. 378.932.136
Rata-rata Persediaan 658.471.624.983 864.319.981.877 1.120.140.614.181 1.177. 241.724.522
2016 2017 2018 2019
Perputaran Persediaan (Kali) 5,29 6,20 6,19 6,02
Rata-rata Persediaan yang Beredar (Hari) 68,08 58,03 58,18 59,83
Lanjutan 80

70 68.08

58.03 58.18 59.83

60

50

40

30

20

10 5.29 6.2 6.19 6.02

0
Perputaran Persediaan (Kali) Rata-Rata Persediaan yang Beredar (Hari)

2016 2017 2018 2019

Perputaran K as (C ash T urn O v e r/C T O )

Ac count 2015 201 6 2017 2018 2019
Pen jualan 2.652.6 22. 140.207 3.481.731.506.128 5.362.263.237.778 6 .930.628.258.854 7.083.3 84. 467.587
Kas 823.630.866 .815 342.211.214.6 81 63 7.755.397.032 865 .016 .4 41.666 1.602.2 80. 750.520
Rat a-rata Kas dan Set ara Kas 582.921.040.7 48 48 9.983.305.857 751 .385 .9 19.349 1.233.6 48. 596.093
201 6 2017 2018 2019
Per putaran Kas (Kali) 5 ,97 10,94 9,22 5,74
Per iode Me mengang Kas Rata-rata (Hari) 60,27 32,90 39,03 62,70

Perputaran P iutang Usaha (Account Receiv ab le T urn O v er /ART O )

Ac count 2015 201 6 2017 2018 2019
Pen jualan 2.65 2. 62 2.140.207 3.481.731. 50 6.128 5.362.263.237 .778 6.930.628.258.854 7.08 3.384.467.587
Piu tang Usaha:
Pihak Berelas i 228.370.118 .675 237.514.757.3 05 38 0.881.547.744 773 .475 .2 83.819 738.604.641 .514
Pihak Ke tiga 341.738.444 .181 415.967.274.2 22 83 8.596.731.678 439 .644 .8 32.427 570.928.456 .771
T ot al Piutang Usaha 570.108.562 .856 653.482.031.5 27 1.219.478.279.422 1 .213.120.116.246 1.309.5 33. 098.285
Rat a-rata Piuta ng Usaha 611.795.297.1 92 93 6.480.155.475 1 .216.299.197.834 1.261.3 26. 607.266
201 6 2017 2018 2019
Per putaran Piutanng Usaha (K ali) 5 ,69 5,7 3 5,70 5,62
Per iode P en gumpulan Rata-rata (Hari) 63,26 62,87 63,18 64,10

Perputaran Persediaan (Inv e nt or y T urn O v er )

Ac count 2015 201 6 2017 2018 2019
Pen jualan 2.652.6 22. 140.207 3.481.731.506.128 5.362.263.237.778 6 .930.628.258.854 7.083.3 84. 467.587
Per sediaan Neto 622.479.997 .668 694.463.252.2 98 1.034.176.711.455 1 .206.104.516.907 1.148.3 78. 932.136
Rat a-rata Pers ediaan 658.471.624.9 83 86 4.319.981.877 1 .120.140.614.181 1.177.2 41. 724.522
201 6 2017 2018 2019
Per putaran Persed iaan (Kali) 5,29 6,20 6,19 6,02
Rat a-rata Pers ediaan yang Beredar (Hari) 68,0 8 58,03 58,18 59,83
 lanjutan
1000
889.75
900

800 766.65 766.29

734.35
700

600

500
400

300

200

100
0.49 0.47 0.47 0.4
0
Perputaran Aset Operasi Jangka Panjang Rata-Rata Aset Operasi Jangka Panjang dari
(Kali) Segi Waktu (Hari)

2016 2017 2018 2019

Pe rputaran As e t Ope ras i Jangk a Panjang (Long Term Operating Asset Turn Over )
Account 2015 2016 2017 2018 2019
Penjualan 2,652,622,140,207 3,481,731,506,128 5,362,263,237,778 6,930,628,258,854 7,083,384,467,587
Total Ase t 4,456,097,502,805 4,662,319,785,318 7,067,976,095,043 8,881,778,299,672 10,337,895,087,207
Aset Lancar 2,454,908,917,918 2,439,936,919,732 4,351,377,174,399 5,870,714,397,037 7,168,912,545,835
Aset Ope rasi Jangka Panjang 6,911,006,420,723 7,102,256,705,050 11,419,353,269,442 14,752,492,696,709 17,506,807,633,042
2015 2016 2017 2018 2019
Perputaran Aset Operasi Jangka Panjang (Kali) 0.38 0.49 0.47 0.47 0.40
Rata-rata Aset Operasi Jngka Pjg Beredar (Hari) 937.93 734.35 766.65 766.29 889.75

Pe rputaran Utang Dag ang (Account Pa yable Turnover )

Account 2015 2016 2017 2018 2019
Harga Pokok Penjualan 2,324,038,892,037 2,977,298,901,593 4,695,623,846,375 6,048,206,381,338 6,132,667,455,204
Utang Dagang :
Pihak Ketiga 529,477,314,623 616,362,291,463 1,146,005,659,243 1,059,903,288,914 859,093,836,233
Pihak Berelasi 28,008,696,580 47,773,175,022 77,332,191,191 86,256,013,242 39,453,506,099
Total Utang Dagang 557,486,011,203 664,135,466,485 1,223,337,850,434 1,146,159,302,156 898,547,342,332
Rata-rata Utang Dagang 610,810,738,844 943,736,658,460 1,184,748,576,295 1,022,353,322,244
2016 2017 2018 2019
Perputaran Utang Dagang (Kali) 4.87 4.98 5.11 6.00
Rata-rata Utang Dagang yang Beredar (Hari) 80.30 93.79 68.22 52.75
 100
90
93.79 lanjutan
80.3
80
68.22
70
60 52.75
50
40
30
20
10 4.87 4.98 5.11 6
0
Perputaran Utang Dagang (Kali) Rata-Rata Utang Dagang yang
Beredar (Hari)

2016 2017 2018 2019

Pe rputaran As e t Ope ras i Jangka Panjang (Long Term Operating Asset Turn Over )
Account 2015 2016 2017 2018 2019
Penjualan 2,652,622,140,207 3,481,731,506,128 5,362,263,237,778 6,930,628,258,854 7,083,384,467,587
Total Aset 4,456,097,502,805 4,662,319,785,318 7,067,976,095,043 8,881,778,299,672 10,337,895,087,207
Aset Lancar 2,454,908,917,918 2,439,936,919,732 4,351,377,174,399 5,870,714,397,037 7,168,912,545,835
Aset Operasi Jangka Panjang 6,911,006,420,723 7,102,256,705,050 11,419,353,269,442 14,752,492,696,709 17,506,807,633,042
2015 2016 2017 2018 2019
Perputaran Persediaan (Kali) 0.38 0.49 0.47 0.47 0.40
Rata-rata Persediaan yang Beredar (Hari) 937.93 734.35 766.65 766.29 889.75

Pe rputaran Utang Dagang (Account Payable Turnover )

Account 2015 2016 2017 2018 2019
Harga Pokok Penjualan 2,324,038,892,037 2,977,298,901,593 4,695,623,846,375 6,048,206,381,338 6,132,667,455,204
Utang Dagang :
Pihak Ketiga 529,477,314,623 616,362,291,463 1,146,005,659,243 1,059,903,288,914 859,093,836,233
Pihak Berelasi 28,008,696,580 47,773,175,022 77,332,191,191 86,256,013,242 39,453,506,099
Total Utang Dagang 557,486,011,203 664,135,466,485 1,223,337,850,434 1,146,159,302,156 898,547,342,332
Rata-rata Utang Dagang 610,810,738,844 943,736,658,460 1,184,748,576,295 1,022,353,322,244
2016 2017 2018 2019
Perputaran Utang Dagang (Kali) 4.87 4.98 5.11 6.00
Rata-rata Utang Dagang yang Beredar (Hari) 80.30 93.79 68.22 52.75
 lanjutan
70
63.98
60

50
40.59
40

30
23.88
18.29 19.68
20 15.08
8.87
10 5.63

0
Perputaran Modal Kerja (Kali) Rata-Rata Modal Kerja dari Segi
Waktu (Hari)

2016 2017 2018 2019

Pe rputaran M odal Ke rja (Working Capital Turnover )

Account 2015 2016 2017 2018 2019
Penjualan 2,652,622,140,207 3,481,731,506,128 5,362,263,237,778 6,930,628,258,854 7,083,384,467,587
Modal Kerja:
Total Aset Lancar 2,454,908,917,918 2,439,936,919,732 4,351,377,174,399 5,870,714,397,037 7,168,912,545,835
Total Liablitas Lancar 1,793,464,704,364 1,863,793,637,442 4,216,264,368,712 5,248,077,459,534 6,195,054,960,778
Modal Kerja 661,444,213,554 576,143,282,290 135,112,805,687 622,636,937,503 973,857,585,057
Rata-rata Modal Kerja 618,793,747,922 355,628,043,989 378,874,871,595 798,247,261,280
2016 2017 2018 2019
Perputaran Modal Kerja (Kali) 5.63 15.08 18.29 8.87
Rata-rata Modal Kerja dari Segi Waktu (Hari) 63.98 23.88 19.68 40.57

Pe rputaran Total As e t (Total Asset Turnover )

Account 2015 2016 2017 2018 2019
Penjualan 2,652,622,140,207 3,481,731,506,128 5,362,263,237,778 6,930,628,258,854 7,083,384,467,587
Total Aset 4,456,097,502,805 4,662,319,785,318 7,067,976,095,043 8,881,778,299,672 10,337,895,087,207
Rata-rata Total Aset 4,559,208,644,062 5,865,147,940,181 7,974,877,197,358 9,609,836,693,440
2016 2017 2018 2019
Perputaran Total Aset (Kali) 0.76 0.91 0.87 0.74
Rata-rata Total Aset dari Segi Waktu (Hari) 471.41 393.76 414.24 488.40
 lanjutan
600

471.41 488.4
500
414.24
393.76
400

300

200

100
0.76 0.91 0.87 0.74
0
Perputaran Total Aset (Kali) Rata-Rata Total Aset dari Segi Waktu
(Hari)

2016 2017 2018 2019

Pe rputaran M odal Ke rja (Working Ca pital Turnov er )

Account 2015 2016 2017 2018 2019
Penjualan 2,652,622,140,207 3, 481,731,506,128 5,362,263, 237,778 6,930,628,258,854 7,083,384,467,587
Modal Kerja:
Total Ase t Lancar 2,454,908,917,918 2, 439,936,919,732 4,351,377, 174,399 5,870,714,397,037 7,168,912,545,835
Total Liablitas Lancar 1,793,464,704,364 1, 863,793,637,442 4,216,264, 368,712 5,248,077,459,534 6,195,054,960,778
Modal Kerja 661, 444,213,554 576,143,282,290 135,112,805,687 622,636,937,503 973,857,585,057
Rata-rata Modal Kerj a 618,793,747,922 355,628,043,989 378,874,871,595 798,247,261,280
2016 2017 2018 2019
Perputaran Modal Kerja (Kali) 5. 63 15.08 18.29 8.87
Rata- rata Modal Kerja dari Segi Waktu (Hari) 63.98 23.88 19.68 40.57

Pe rputaran Total As e t (Total Asset Turnov er )

Account 2015 2016 2017 2018 2019
Penjualan 2,652,622,140,207 3, 481,731,506,128 5,362,263, 237,778 6,930,628,258,854 7,083,384,467,587
Total Ase t 4,456,097,502,805 4, 662,319,785,318 7,067,976, 095,043 8,881,778,299,672 10,337,895,087,207
Rata-rata Total Aset 4, 559,208,644,062 5,865,147, 940,181 7,974,877,197,358 9,609,836,693,440
2016 2017 2018 2019
Perputaran Total Aset (Kali) 0. 76 0.91 0.87 0.74
Rata- rata Total Aset dari Segi Waktu (Hari) 471.41 393. 76 414.24 488.40
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