Detail Inovasi Perguruan Tinggi


Tema: MANAJEMEN KEUANGAN
Judul: ANALISIS MANAJEMEN ASET DAN PENJUALAN TERHADAP TINGKAT PENGEMBALIAN AKTIVA
Perguruan Tinggi: Sekolah Tinggi Ilmu Ekonomi Kesatuan
Jenis/sdm: dosen/0405036904

Tahun: 2017

T
o be able to g
row and thrive in running operations, companies require assets
and substantial sales. Therefore, companies are faced with the problem of how to
manage these assets and generate sales. Effective management and efficient assets will
generate large sales, whi
ch will affect the rate of return on assets of the company. The
purpose of this study is to determine how much asset management, sales and return on
assets produced by PT. Indofood Sukses Makmur Tbk and PT. Mayora Indah Tbk, as
well as asset management and
sales effect on the return of assets at PT. Indofood
Sukses Makmur Tbk and PT. Mayora Indah Tbk, with the period of 2005 through 2014.
The results showed that PT. Mayora Indah Tbk. produced the highest and more stable
Total Assets Turnover (TATO). The sam
e amount of assets that can increase the sales
volume of its assets when turnover increased or enlarged. PT. Mayora Indah Tbk also
has a fairly steady increase in sales from year to year compared to PT. Indofood Sukses
Makmur Tbk. Additionally Return on As
sets (ROA) is best produced by PT. Mayora
Indah Tbk which in 2009 amounted to 11.5%, a positive ROA shows that from the total
assets used to operate, PT Mayora Indah Tbk. able to generate profits. The higher of
ROA, the better, because this ratio indicates
that the company performs its operations
effectively and resulting in notable returns. The simultaneous test shows that the asset
management and sales on the return of assets have no significant effect.