Profitability Analysis of Student’s Corporation “Almamater” State University of Makassar
This study aims to determine the condition of student’s corporation “Almamater” UNM profitability through the
analysis of Gross Profit Margin ratio, Return on Investment, and Return of Equity. This study is quantitative study with data
collection technique which is done by documentation, observation, and interview. The population on this study is financial
statement data which consisted of balance sheets and business income calculation statement of student’s corporation
“Almamater” UNM within the last five years since 2009-2013, because this study used time series data then the population
of this study become sample of the study at the same time. Based on standard assessment criteria of corporative
performance according to state ministry of corporative and SMEof Republic of Indoensia No. 66/PER/M.KUKM/V/2006, so
the profitability of Kopma “Almamater” UNM through GPM, ROI, and ROE analysis during the study period showed that
this corporation classified in the criteria of “healthy” to “very Unhealty” so it can be concluded that student’s corporation
“Almamater” UNM including on corporative category that have underperforming.
Keyword - Profitability, student’s corporation.