ANALISIS RETURN ON ASSETS (ROA) DAN DAMPAKNYA TERHADAP MANFAAT EKONOMI LANGSUNG (Studi Kasus Pada Unit Perdagangan Koperasi Konsumen Mulia RSUD Majalaya, Kab. Bandung, Jawa Barat)

Sumirat, Hanna Az-Zahra (2024) ANALISIS RETURN ON ASSETS (ROA) DAN DAMPAKNYA TERHADAP MANFAAT EKONOMI LANGSUNG (Studi Kasus Pada Unit Perdagangan Koperasi Konsumen Mulia RSUD Majalaya, Kab. Bandung, Jawa Barat). Skripsi (S1) thesis, Universitas Koperasi Indonesia.

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Abstract

Hanna Az-zahra Sumirat 2024, Analysis of return on assets (ROA) and its impact on direct economic benefits (Case Study on the Trading Unit of Mulia Consumer Cooperative, Majalaya Regional Hospital, Bandung Regency, West Java). Under the guidance of H. Iwan Mulyana. Majalaya Hospital's noble consumer cooperative is a cooperative that meets the needs of hospital employees and the interests of Majalaya Regional Hospital in an effort to improve employee welfare since 1999. The cooperative has three business units. This research was conducted with the aim of finding out return on assets (ROA) and its impact on direct economic benefits in the noble consumer cooperative at RSUD Majalaya.The method used in this research is a case study with descriptive analysis. The results of data processing were obtained through interviews, observations, questionnaires and literature studies. Judging from the results of the analysis, it can be seen that the factors causing the achievement of return on assets are profit margin and total asset turnover, where the low profit margin and total asset turnover are influenced by the increase in income which is smaller than the increase in costs and increase in business assets. The direct economic benefits felt by members of the real sector of the Mulia Consumer Cooperative, Majalaya Regional Hospital are in good criteria. It can be concluded that a decrease in ROA does not affect direct economic benefits.

Item Type:	Thesis (Skripsi (S1))
Uncontrolled Keywords:	Return on Assets, Profit Margin, Operating Asset Turnover, Direct Economic Benefits
Subjects:	S1 - SKRIPSI
Divisions:	PROGRAM STUDI SARJANA MANAJEMEN > MANAJEMEN KEUANGAN
Depositing User:	Ana Farkhana
Date Deposited:	06 Nov 2025 04:49
Last Modified:	06 Nov 2025 04:49
URI:	http://repository.ikopin.ac.id/id/eprint/2673

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