System at CV. Fajar Kutim Lestari in Samarinda (Supervised Ms. Rusdiah
Iskandar and Ms. Dwi Risma Deviyanti).
CV. Fajar Kutim Lestari is a company engaged in the sale of finished
wood. Generally, the element of company CV. Fajar Kutim Lestari knows the
profit which it might be expected to make in each later time period, but for the
moment the element of company doesn’t know development of Return On
Investment yet. So, the element of company is difficult to make personal
appraisal or evaluation of labor performance from the operation, for viability of
company operation in the coming, so the problems was arising in this research
is “How development Return On Investment (ROI) CV. Fajar Kutim Lestari
Samarinda in the year 2012 comparing with in 2010 and in 2011 based on
method Du Pont?”. The analysis-equipment which used is analysis Return On
Investment with use methode Du Pont.
From calculation and analyzed had been known that Net Profit Margin is
in the year 2010, In 2011 and in the year 2012 increased, whereas increased in
the year 2010, in 2011 and in the year 2012 increased. With increased indicate
of the Net Profit Margin and Total Assets Turnover influence Return On
Investment company, so increased in the year 2010, 2011 and 2012.
See from Net Profit Margin increased so can appraised that capability
profit or profitabilitas sales that producted by CV. Fajar Kutim Lestari influence
positive.
Whereas if seen from Total Assets Turnover so inferential that company
performance in usage totality of company assets increase or in other word,
happen efficiency in usage totality of assets. Increase of the Net Profit Margin
and Total Assets Turnover that efficiency increase of Return On Investment
(ROI) CV. Fajar Kutim Lestari.