Analisis Profitabilitas dalam Pengembangan Usaha (Studi Kasus pada Dian Aquatik Indonesia)

Abstract

The importance of knowing the value of the company will be able to give a positive signal to investors in venture capital and creditors to lend capital for long-term business. The value of the company can be measured from one financial performance which is profitability. Profitability aims to assess the business's ability to generate profits for a certain period and provide an overview of the level of effectiveness in carrying out its operations. One of the operations activities is the purpose of long term business development strategies. Dian Aquatik Indonesia is a business that has been established since 1985 are in line with the increase in sales and profits. The purpose of this research, are: (1) to determine the condition of the business profitability (2) to determine the business development strategy. The method used in this research is descriptive research with non statistical quantitative approach. Data and information research consisted of primary data and secondary data. Data analysis used ratio analysis which is using profitability ratio, SWOT analysis and SWOT matrix. Dian Aquatik Indonesia is a business engaged in freshwater fish hatchery. The results of this analysis are: (1) the condition of profitability from 2013 to 2014 with GPM from 32.37% to 39.90%, NPM from 34.96% to 34.90%, the value of ROI from 27.11% to 28.23%, and the value of ROE from 24.21% to 25.21%. (2) Business development from SWOT analysis has a good score in the internal environment which is in the position of strength and in the external environment in the position of opportunity. The position of business development strategies according to the SWOT analysis diagram is in quadrant I which is an aggressive strategy that showed this business has a high strength environment to encourage the high advantage of opportunities.