Majalah Ilmiah Unikom

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.