Majalah 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