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Page 1 of 16Majalah Ilmiah UNIKOM
Vol.9, No. 2
215
H a l a m a n
ANALISIS PERPUTARAN AKTIVA TETAP DAN PERPUTARAN PIUTANG KAITANNYA
TERHADAP RETURN ON ASSETS PADA PT. POS INDONESIA (PERSERO) BANDUNG
ARI BRAMASTO
Universitas Langlangbuana
This study aims to determine the velocity of fixed assets turnover and receiv-
ables turnover at PT. POS INDONESIA (Persero) Bandung,also to know the profit-
ability (return on assets) at PT. Pos Indonesia (Persero) Bandung and to know
how much the effect of fixed asset turnover and receivables turnover on profit-
ability (return on assets) at PT. Pos Indonesia (Persero) Bandung.
The method used is descriptive analysis method with quantitative approach,
which the result of research is then processed and analyzed for the conclusions
drawn.
From the test results can be seen that there is a strong relationship between
the velocity of fixed assets and accounts receivable with the velocity of profit-
ability (return on assets), which means that the independent variables are simul-
taneously able to explain the changes in profitability by 39% and the remaining
61% is influenced by another factor that is not observed. While the partial rota-
tion of fixed assets turnover 29.9% effect on profitability and receivables turn-
over only have 0.1% effect on profitability.
The conclusion that can be drawn from this study is that the fixed asset turn-
over and receivables turnover at PT. Pos Indonesia (Persero) Bandung every
year has a change up and down. Profitability (return on assets) at PT. Pos Indo-
nesia (Persero) Bandung tended to rise although the average is still in negative
circumstances. The suggestion that the authors give is the company should al-
ways strive to continue to increase its profits each year. Increased profits can be
one of the ways the company makes the program cost savings.
Keyword :fixed assets, receiveable, turnover, profitability, return on assets.
Setiap perusahaan mempunyai harta
(aktiva)
untuk
mendukung
kegiatan
usahanya. Aktiva itu dibagi menjadi dua
yaitu: aktiva lancar dan aktiva tetap. Aktiva
tetap dibagi menjadi dua golongan yaitu,
aktiva tetap berwujud dan aktiva tidak
berwujud. Aktiva tetap adalah aktiva
berwujud yang dimiliki untuk digunakan
dalam kegiatan usaha perusahaan, dan
mempunyai masa manfaat lebih dari satu
tahun, berupa: tanah, bangunan, peralatan,
dan sebagainya. Aktiva ini berfungsi untuk
mendukung
menjalankan
kegiatannya,
yaitu kegiatan yang dilakukan perusahaan
dalam rangka memperoleh dana. Aktiva
tetap memiliki peranan penting dalam
menyediakan informasi yang bermanfaat
bagi kreditor dan investor. Aktiva memiliki
tiga karakteristik utama yaitu, memiliki
manfaat ekonomi dimasa mendatang,
dikuasai oleh suatu unit usaha, hasil dari
bidang
EKONOMI