Paper Title
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.