1. Digital Repository Universitas Medan Area
  2. Student Papers (SP)
  3. Economics and Business
  4. SP - Accountancy
Please use this identifier to cite or link to this item: https://repositori.uma.ac.id/handle/123456789/9469
Full metadata record
DC FieldValueLanguage
dc.contributor.advisorSiregar, Retnawati-
dc.contributor.advisorParulian, Tohap-
dc.contributor.authorSitorus, Herlina Mustika Sari-
dc.date.accessioned2018-10-15T10:11:17Z-
dc.date.available2018-10-15T10:11:17Z-
dc.date.issued2018-06-05-
dc.identifier.urihttp://repository.uma.ac.id/handle/123456789/9469-
dc.descriptionTujuan utama penelitian ini adalah untuk mengetahui dan menganalisis apakah terdapat perbedaan kinerja keuangan jika dinilai berdasarkan return on investment, current ratio, gross profit margin, dan sales growth sebelum dan sesudah memperoleh sertifikat ISO 9001:2008 pada PT Perkebunan Nusantara IV Medan. Populasi penelitian adalah Laporan Keuangan PT Perkebunan Nusantara IV Medan. Sampel penelitian diperoleh melalui metode purposive sampling yaitu laporan laba rugi dan neraca PT perkebunan Nusantara IV Medan. Periode penelitian adalah lima tahun sebelum sertifikasi sampai dengan tahun 2016. Penelitian ini menemukan bahwa tidak terdapat perbedaan kinerja keuangan jika dinilai berdasarkan Return On Investment, Current Ratio, Gross Profit Margin, dan Sales Growth sebelum dan sesudah memperoleh sertifikat ISO 9001:2008 pada PT Perkebunan Nusantara IV Medan.en_US
dc.description.abstractThe main objective of this research is to know and analyze whether there are differences in financial performance if evaluated based on return on investment, current ratio, gross profit margin, and sales growth before and after obtaining ISO 9001: 2008 certificate at PT Perkebunan Nusantara IV Medan. The research population is Financial Statement of PT Perkebunan Nusantara IV Medan. The sample of research is obtained through purposive sampling method that is income statement and balance sheet of PT Perkebunan Nusantara IV Medan. The study period is five years before certification until 2016. This study found that there is no difference in financial performance if evaluated based on Return On Investment, Current Ratio, Gross Profit Margin, and Sales Growth before and after obtaining ISO 9001: 2008 certificate at PT Perkebunan Nusantara IV Medan.en_US
dc.language.isoiden_US
dc.publisherUniversitas Medan Areaen_US
dc.subjectreturn on investmenten_US
dc.subjectcurrent ratioen_US
dc.subjectgross profit marginen_US
dc.subjectsales growthen_US
dc.titleAnalisis Kinerja Keuangan Sebelum dan Sesudah Memperoleh Sertifikat ISO 9001:2008 pada PT. Perkebunan Nusantara IV Medanen_US
dc.typeSkripsi Sarjanaen_US
Appears in Collections:SP - Accountancy

Files in This Item:
File Description SizeFormat 
Herlina Mustika Sari Sitorus - Fulltext.pdfFulltext9.32 MBAdobe PDFView/Open
Show simple item record


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.