Abstract :
This research was conducted at PT. Wangsa Manunggal Jaya Perkasa. In this research method used is descriptive research is to analyze the data in the form of financial statements. Wangsa Manunggal Jaya Perkasa is then connected with the actual situation and associated with theories that support and do a comparison using the ratio of earnings to calculate the gross profit margin, net profit margin, return on assets, return on investment and return on equity in 2011 until 2014. This study aims to determine how the importance of profitability analysis for keberlasngsungan business (going concern) PT. Wangsa Manunggal Jaya Perkasa in Sidoarjo.
Based on the research results, the profitability ratio measured by gross profit margins which in 2011-2014 showed less good because the ratio tends to decrease but increased in recent years. Net profit margin in 2011-2014 showed good because each year has increased. Return on assets in 2011-2014 showed quite good because it has increased in recent years. Return on investment in 2011-2014 showed good due to increased every year. Return on equity in 2011-2014 showed less well because it tends to decrease but increased year Last post.
PT. Manuggal Wangsa Jaya Perkasa is based on the analysis of the profitability ratio shows that the business continuity (going concern) will run safely if the company is able to maintain and increase the value of the ratio by conducting effective and efficient so that the profits generated can be used optimally.