ANALISIS RASIO PROFITABILITAS PADA KEDAI AYAS

The final report aims to clarify the discussion of management financial analysisi is the ratio profitability on ayas shop. The purpose of this report is to discuss issues refarding the analysis in the financial statements on ayas shop for 3 years from the years 2011 until 2013 to see how the ayas shop ability to obtain profits. In writing this report, the authors ontained data through interviews, and directly asked for 3 years of financial statements that are owned by ayas shop, as well as the authors also seek to library researschm data were analyzed using quantitative analysis method it can be see from 2011 until 2013 year from ratio return on assets generate count by 56,59%, 43,72% and 43,70%. From analysis ratio return on equity generate count by 0,57x, 0,45x and 0,45x. And than from ratio net profit margin generate count by 47,94%, 38,63% and 42,94%. And the latter in managing gross profit Rp 1,- of sales amounted to 48,92%, 39,42% and 43,52%. Conclution obtained at the final report this is the capacity business ayas shop earning erte succesful because the margin on obtaining average reached almost 50% and suggestions that can be given from the writer is to efficiency for buying material basic and efficiency to buying expend