{"id":15268,"date":"2024-03-29T16:22:13","date_gmt":"2024-03-29T09:22:13","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=15268"},"modified":"2026-03-06T13:13:57","modified_gmt":"2026-03-06T06:13:57","slug":"kenali-rasio-profitabilitas","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/kenali-rasio-profitabilitas\/","title":{"rendered":"Kenali Rasio Profitabilitas beserta Manfaatnya!"},"content":{"rendered":"<p>Pernahkah Anda bertanya, seberapa efektif perusahaan benar-benar menghasilkan keuntungan dari setiap modal yang dikeluarkan? Jawabannya bisa ditemukan melalui rasio profitabilitas. Rasio ini menjadi indikator penting yang membantu Anda memahami kesehatan finansial bisnis sekaligus menilai seberapa efisien strategi yang sudah dijalankan.<\/p>\n<p>Dengan menganalisis rasio profitabilitas, Anda tidak hanya tahu besaran laba yang diperoleh, tetapi juga bisa melihat produktivitas dari seluruh sumber daya yang digunakan. Informasi ini sangat berguna untuk mengambil keputusan, mulai dari perencanaan strategi pemasaran, investasi, hingga pengelolaan operasional sehari-hari.<\/p>\n<p>Menariknya, kini Anda tidak perlu lagi melakukan analisis secara manual. <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-erp\">Software ERP<\/a> dapat membantu mengotomatisasi perhitungan rasio profitabilitas sekaligus menyajikan laporan keuangan yang akurat dan real-time. <span style=\"font-weight: 400;\">Simak artikel ini untuk mengetahui lebih lanjut!<\/span><\/p>\n<table style=\"border-collapse: collapse; background-color: #fffacd; box-shadow: 0 4px 8px rgba(0, 0, 0, 0.1); border-radius: 25px 25px 25px 25px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px; border: none;\">\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li aria-level=\"1\"><strong><a href=\"#pengertian\">Rasio profitabilitas<\/a><\/strong> membantu perusahaan menilai kemampuan menghasilkan laba sekaligus efisiensi dalam penggunaan modal dan aset.<\/li>\n<li aria-level=\"1\">Terdapat berbagai <strong><a href=\"#jenis\">jenis rasio<\/a><\/strong>, mulai dari gross profit margin hingga return on capital employed, yang memiliki fungsi analisis berbeda.<\/li>\n<li aria-level=\"1\"><strong><a href=\"#manfaat\">Manfaat rasio<\/a> <\/strong>ini penting untuk membandingkan kinerja antarperiode agar strategi bisnis lebih tepat.<\/li>\n<li aria-level=\"1\">Dengan <strong><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">Software Akuntansi HashMicro<\/a><\/strong>, analisis profitabilitas bisa dilakukan otomatis melalui fitur laporan keuangan, integrasi bank, dan pengingat invoice.<\/li>\n<\/ul>\n<p style=\"text-align: center;\">\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<p><span data-sheets-root=\"1\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:513,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0}\"><div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tDaftar Isi:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div>\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Daftar Isi<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<style>\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor:#000;\r\n\t\tmargin-bottom: 10px;\r\n\t\ttransition:all 0.2s ease-in-out;\r\n\t\tfont-size:15px\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#list_toc_float li a{margin-bottom:0px}\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:768px){\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t \/* custom scrollbar style *\/\r\n::-webkit-scrollbar {\r\n    width: 7px;\r\n}\r\n::-webkit-scrollbar-track {\r\n    background: #d7a2a4;\r\n}\r\n::-webkit-scrollbar-thumb {\r\n    background: #b1252d;\r\n    border-radius: 15px;\r\n}\t\t\r\n\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n\t\t\/\/ Fungsi untuk menangani klik pada semua elemen <a> dengan href yang dimulai dengan #\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst targetId = this.getAttribute('href').substring(1);\r\n\t\t\tconst targetElement = document.getElementById(targetId);\r\n\r\n\t\t\tif (targetElement) {\r\n\t\t\t\tconst headerHeight = document.querySelector('#toc .header').offsetHeight;\r\n\t\t\t\tconst navbarHeight = document.getElementById('tdi_34') ? document.getElementById('tdi_34').offsetHeight : 0;\r\n\t\t\t\tconst windowHeight = window.innerHeight;\r\n\t\t\t\tconst targetOffset = targetElement.offsetTop;\r\n\t\t\t\tconst scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight) - navbarHeight - 40;\r\n\r\n\t\t\t\twindow.scrollTo({\r\n\t\t\t\t\ttop: scrollTo,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua elemen <a> di toc-list dan list-toc\r\n\t\tconst titleLinks = document.querySelectorAll('#toc-list a, #list_toc a');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t});\r\n<\/script>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\n\/\/ document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/   const toc = document.querySelector('#toc');\r\n\/\/   const footer = document.querySelector('.td-footer-template-wrap');\r\n\/\/   const tocParent = toc.parentElement;\r\n\/\/   const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n\/\/   const tocHeight = toc.offsetHeight;\r\n\/\/   const triggerPoint = divTop + tocHeight + 700;\r\n\/\/   const footerHeight = footer.offsetHeight;\r\n\/\/   const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n\/\/   const phtoc = document.querySelector('#placeholder-toc');\r\n\/\/   const headers = document.querySelectorAll('.td-post-content h2');\r\n\/\/   const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\/\/ \tconst panel2 = document.querySelector(\"#toc .list\");\r\n\/\/ \tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n\/\/   let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n\/\/   \/\/ Function to handle scroll and add\/remove .sticky class\r\n\/\/   function handleScroll() {\r\n\/\/     const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n\/\/     let currentHeader = '';\r\n\r\n\/\/     \/\/ Highlight user progress as the heading comes\r\n\/\/     headers.forEach(header => {\r\n\/\/ \t\tconst headerTop = header.offsetTop;\r\n\/\/ \t\tconst headerHeight = header.clientHeight;\r\n\/\/ \/\/ \t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \/\/ \t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \/\/ \t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\/\/ \/\/ \t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \/\/ \t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\/\/ \/\/ \t\t\tif(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t\ttocTitle.textContent = 'Daftar Isi';\r\n\/\/ \/\/ \t\t\t}\r\n\/\/ \/\/ \t\t}\r\n\/\/ \t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\ttocTitle.textContent = 'Daftar Isi'; \/\/ Selalu pertahankan judul ini di mobile\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \t\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \t\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \t\t\t\tcurrentHeader = currentHeaderId;\r\n\/\/ \t\t\t}\r\n\/\/ \t\t}\r\n\/\/ \t});\r\n\r\n\/\/     navLinks.forEach(link => {\r\n\/\/       link.classList.remove('active');\r\n\/\/       if(currentHeader != '') {\r\n\/\/ \t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\/\/ \t\t\t  link.classList.add('active');\r\n\/\/ \t\t  }\r\n\/\/ \t  }\r\n\/\/     });\r\n\/\/ \/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/ \/\/         toc.style.display = 'block';\r\n\/\/ \/\/ \t}else{\r\n\/\/ \/\/         toc.style.display = 'none';\r\n\/\/ \/\/ \t}\r\n\/\/     \/\/ Update TOC title if sticky\r\n\/\/     if (windowTop > triggerPoint) {\r\n\/\/       if (!toc.classList.contains('sticky')) {\r\n\/\/         phtoc.style.display = \"block\";\r\n\/\/         toc.classList.add('sticky');\r\n\/\/         toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/         toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/         toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\tpanel2.style.height = '0px';\r\n\/\/ \t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t  if(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar Isi'; \/\/ Reset title\r\n\/\/        \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\/\/ \t\t  }\r\n\/\/       }\r\n\/\/       if (currentHeader) {\r\n\/\/ \/\/         console.log(\"activeLink:\", activeLink);\r\n\/\/         if (activeLink) {\r\n\/\/ \/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n\/\/           tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n\/\/         }\r\n\/\/       }\r\n\/\/     } else {\r\n\/\/       toc.classList.remove('sticky');\r\n\/\/       phtoc.style.display = \"none\";\r\n\/\/       toc.style.width = 'unset'; \/\/ Reset to original width\r\n\/\/       toc.style.backgroundColor = \"#FFF\";\r\n\/\/       tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\/\/ \t\ticon.style.transform = \"rotate(180deg)\";\r\n\/\/     }\r\n\/\/   }\r\n\r\n\/\/     \/\/ Attach the scroll event listener to the window\r\n\/\/     window.addEventListener('scroll', handleScroll);\r\n\r\n\/\/     \/\/ Initial call to handleScroll to set the correct state on load\r\n\/\/     handleScroll();\r\n\/\/ });\r\n\t\r\n\/\/ \t\/\/ Open toggle TOC\r\n\/\/ \t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/ \t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\/\/ \t\tvar toc = document.querySelector(\"#toc\");\r\n\/\/ \t\tvar icon = document.querySelector(\".toc-icon\");\r\n\/\/ \t\tconst tocTitle = document.querySelector('#toc-title');\r\n\/\/ \t\tconst tocs = document.querySelector('#toc.sticky');\r\n\/\/  \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\/\/ \t\t  tocHeader.addEventListener(\"click\", function() {\r\n\/\/ \t\t\tvar panel = this.nextElementSibling;\r\n\/\/ \t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\/\/ \t\t\t\tif(window.innerWidth > 768){\r\n\/\/ \t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\/\/ \t\t\t} else {\r\n\/\/ \t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '24px';\r\n\/\/ \t\t\t \tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/ \t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t}\r\n\/\/ \t\t  });\r\n\r\n\/\/ \t\t  \/\/ Close TOC when a link inside it is clicked\r\n\/\/ \t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\/\/ \t\t  tocLinks.forEach(function(link) {\r\n\/\/ \t\t\tlink.addEventListener(\"click\", function() {\r\n\/\/ \t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t});\r\n\/\/ \t\t  });\r\n\/\/ \t\t});\r\n\r\n\/\/ START new JS for ToC improvements\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 1750;\r\n\tconsole.log(triggerPoint)\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight*3;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n  \r\n  const panel2 = document.querySelector(\"#toc .list\");\r\n  const icon = document.querySelector(\".toc-icon\");\r\n  const tocTitle = document.querySelector('#toc-title');\r\n\r\n  let activeLink = null;\r\n  let userClosedTOC = false; \/\/ Flag user menutup TOC\r\n\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Update TOC title sesuai header yang terlihat\r\n    headers.forEach(header => {\r\n      const headerTop = header.offsetTop;\r\n      const headerHeight = header.clientHeight;\r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n      } else {\r\n        if (window.scrollY >= (headerTop - headerHeight + 1750)) {\r\n          const currentHeaderId = header.getAttribute('id');\r\n          const currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n          tocTitle.textContent = currentHeaderText;\r\n          currentHeader = currentHeaderId;\r\n        }\r\n      }\r\n    });\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader && link.getAttribute('href').includes(currentHeader)) {\r\n        link.classList.add('active');\r\n      }\r\n    });\r\n\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`;\r\n        toc.style.backgroundColor = \"#FFF\";\r\n        \/\/ Saat sticky, TOC otomatis tertutup\r\n        panel2.style.height = '0px';\r\n        icon.style.transform = \"rotate(180deg)\";\r\n        userClosedTOC = true; \/\/ Set flag supaya tidak terbuka saat scroll\r\n      }\r\n      \r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n        toc.style.width = '150px';\r\n      }\r\n\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset';\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Daftar isi'; \r\n\r\n      \/\/ Kembalikan panel jika user belum menutup manual\r\n      if(!userClosedTOC) {\r\n        panel2.style.height = panel2.scrollHeight + \"px\";\r\n        icon.style.transform = \"rotate(0deg)\";\r\n      }\r\n    }\r\n  }\r\n\r\n  window.addEventListener('scroll', handleScroll);\r\n  handleScroll();\r\n\r\n  \/\/ Toggle TOC saat user klik\r\n  const tocHeader = document.querySelector(\"#toc .header\");\r\n  tocHeader.addEventListener(\"click\", function() {\r\n    const panel = panel2;\r\n    if (panel.style.height !== '0px') {\r\n      panel.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    } else {\r\n      panel.style.height = panel.scrollHeight + \"px\";\r\n      icon.style.transform = \"rotate(0deg)\";\r\n      userClosedTOC = false;\r\n    }\r\n  });\r\n\r\n  \/\/ Close TOC saat link diklik\r\n  document.querySelectorAll(\"#toc .list a\").forEach(link => {\r\n    link.addEventListener(\"click\", function() {\r\n      panel2.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    });\r\n  });\r\n});\r\n\/\/ END new JS for ToC improvements\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } \r\n\t\t  else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!-- <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        \/\/ Mengambil semua elemen h2 dan h3\r\n\t\tconst elements = document.querySelectorAll('.td-post-content h2');\r\n\r\n\t\t\tfunction newFormatId(text) {\r\n\t\t\t\tif(text.toLowerCase() === \"key takeaways\") {\r\n\t\t\t\t\treturn;\r\n\t\t\t\t}\r\n\t\t\t\t\r\n\t\t\t\tconst result = text.toLowerCase()\r\n\t\t\t\t.trim()\r\n\t\t\t\t.replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n\t\t\t\t.replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n\t\t\t\treturn result;\r\n\t\t\t}\r\n\t\r\n\t\telements.forEach(element => {\r\n\t\t\tif (element.tagName === 'H2') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h2\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n\t\t\t\theadings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n\t\t\t} else if (element.tagName === 'H3') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h3\r\n\t\t\t\tif (headings.length > 0) {\r\n\t\t\t\t\theadings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t});\r\n       \/\/ Membuat list HTML dari objek headings\r\n\t\tconst ul = document.getElementById('list_toc');\r\n\t\tlet currentUl = ul;\r\n\t\theadings.forEach(heading => {\r\n\t\t\tconst li = document.createElement('li');\r\n\t\t\tconst a = document.createElement('a');\r\n\t\t\ta.textContent = heading.title;\r\n\t\t\ta.href = `#${heading.id}`; 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Salah satu ahli yaitu Irham Fahmi dalam bukunya yang berjudul Kinerja Laporan Keuangan mengatakan bahwa rasio profitabilitas mengukur kemampuan perusahaan menghasilkan keuntungan (profitabilitas) pada tingkat penjualan, aset, dan modal saham yang tertentu.<\/span><\/p>\n<h2 id=\"manfaat\"><b><span id=\"manfaat\">Manfaat Rasio Profitabilitas<\/span><\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-171066 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/Pengertian-Rasio-Profitabilitas.webp\" alt=\"rasio profitabilitas\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/Pengertian-Rasio-Profitabilitas.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/Pengertian-Rasio-Profitabilitas-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/Pengertian-Rasio-Profitabilitas-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/Pengertian-Rasio-Profitabilitas-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/Pengertian-Rasio-Profitabilitas-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/Pengertian-Rasio-Profitabilitas-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/Pengertian-Rasio-Profitabilitas-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/Pengertian-Rasio-Profitabilitas-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>Setiap perusahaan pasti ingin mengetahui seberapa besar keuntungan yang dihasilkan dari modal yang telah digunakan. Melalui rasio profitabilitas, perusahaan dapat menilai efektivitas strategi keuangan sekaligus mengukur efisiensi penggunaan sumber daya. Pada <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/strategi-bisnis-industri-mebel-yang-perlu-anda-ketahui\/\">bisnis industri mebel<\/a>, misalnya, rasio profitabilitas mampu menunjukkan seberapa optimal modal kerja yang dikeluarkan dalam menghasilkan laba bersih setelah pajak.<\/p>\n<p>Manfaat rasio profitabilitas yang bisa diperoleh antara lain:<\/p>\n<ul>\n<li>Mengetahui tingkat laba yang diperoleh dalam satu periode tertentu.<\/li>\n<li>Membantu perusahaan membandingkan kinerja keuangan dari tahun ke tahun.<\/li>\n<li>Menilai sejauh mana modal dan aset digunakan secara produktif.<\/li>\n<li>Memberikan gambaran yang jelas bagi investor atau kreditur terkait potensi keuntungan perusahaan.<\/li>\n<li>Menjadi pedoman manajemen untuk mengambil keputusan bisnis yang lebih terarah.<\/li>\n<\/ul>\n<p>Dengan memahami manfaat ini, perusahaan dapat lebih mudah merancang strategi jangka panjang, menjaga kesehatan finansial, serta meningkatkan daya saing di pasar, termasuk bagi pelaku industri mebel yang ingin terus berkembang.<\/p>\n<style>\r\n.cta-in-article-image .desktop-banner{\r\n    display: none;\r\n    text-align: center;\r\n}\r\n.cta-in-article-image .desktop-mobile{\r\n    display: block;\r\n    text-align: center;\r\n    width: 100%;\r\n}\r\n\t.cta-in-article a {\r\n\t\tfont-size: 0px !important;\r\n\t\tcolor: #fff; \r\n\t\tpadding: 0px !important; \r\n\t\tborder-radius: 0px !important; \r\n\t\tdisplay: block !important; \r\n\t\ttext-decoration: none; \r\n\t}\r\n\t\r\n\t.cta-in-article {\r\n\t\tmargin: 0px !important;\r\n\t\tpadding: 0px !important;\r\n\t\tbox-shadow: none !important;\r\n\t}\r\n\t\r\n@media (min-width: 650px) {\r\n    .cta-in-article-image .desktop-banner {\r\n        display: block!important;\r\n    }\r\n}\r\n@media (min-width: 650px) {\r\n   .cta-in-article-image .desktop-mobile {\r\n        display: none!important;\r\n    }\r\n}\r\n<\/style>\r\n<div class=\"cta-in-article-image\">\r\n\t<a href=\"https:\/\/www.hashmicro.com\/id\/offer\/download-skema-harga-software-erp?blog&utm_source=blog&medium=banner-article\" target=\"_blank\" rel=\"noopener\">\r\n\t\t<div id=\"desktop-banner-container\">\r\n\t\t\t<div class=\"desktop-banner\">\r\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.Skema-Harga-web-resized.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\t<div id=\"mobile-banner-container\">\r\n\t\t\t<div class=\"desktop-mobile\">\r\n\t\t\t\t<img decoding=\"async\" width=\"372\" height=\"465\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.-Skema-Harga-Mobile-372px.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/a>\r\n<\/div>\n<h2 id=\"jenis\"><b><span id=\"jenis\">Jenis dan Rumus Rasio Profitabilitas<\/span><\/b><\/h2>\n<p>Perlu Anda ketahui bahwa rasio ini memiliki beragam jenis, mulai dari margin laba kotor hingga return on capital employed. Maka dari itu, Anda juga perlu mengetahui cara menghitung rasio profitabilitas atau <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/mengenal-pentingnya-rasio-rentabilitas-bagi-usaha-anda\/\">rasio rentabilitas<\/a>.<\/p>\n<table style=\"width: 100%; border-collapse: collapse; text-align: left;\">\n<thead>\n<tr style=\"background-color: #990000; color: #ffffff;\">\n<th style=\"border: 1px solid #ffffff; padding: 8px; width: 25%; text-align: center;\">Jenis Rasio<\/th>\n<th style=\"border: 1px solid #ffffff; padding: 8px; width: 45%; text-align: center;\">Fungsi<\/th>\n<th style=\"border: 1px solid #ffffff; padding: 8px; width: 30%; text-align: center;\">Rumus<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"border: 1px solid #ffffff; padding: 8px;\">Gross Profit Margin<\/td>\n<td style=\"border: 1px solid #ffffff; padding: 8px;\">Mengukur persentase laba kotor terhadap penjualan, menilai efisiensi operasional.<\/td>\n<td style=\"border: 1px solid #ffffff; padding: 8px;\">Laba Kotor \u00f7 Total Pendapatan \u00d7 100%<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #ffffff; padding: 8px;\">Net Profit Margin<\/td>\n<td style=\"border: 1px solid #ffffff; padding: 8px;\">Menunjukkan persentase laba bersih setelah pajak terhadap penjualan.<\/td>\n<td style=\"border: 1px solid #ffffff; padding: 8px;\">Laba Bersih Setelah Pajak \u00f7 Penjualan<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #ffffff; padding: 8px;\">Return on Assets (ROA)<\/td>\n<td style=\"border: 1px solid #ffffff; padding: 8px;\">Menilai efisiensi perusahaan dalam menghasilkan laba dari total aset.<\/td>\n<td style=\"border: 1px solid #ffffff; padding: 8px;\">Laba Bersih \u00f7 Total Aset<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #ffffff; padding: 8px;\">Return on Equity (ROE)<\/td>\n<td style=\"border: 1px solid #ffffff; padding: 8px;\">Mengukur kemampuan perusahaan menghasilkan laba dari modal pemegang saham.<\/td>\n<td style=\"border: 1px solid #ffffff; padding: 8px;\">Laba Bersih Setelah Pajak \u00f7 Ekuitas<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #ffffff; padding: 8px;\">Return on Sales (ROS)<\/td>\n<td style=\"border: 1px solid #ffffff; padding: 8px;\">Menunjukkan tingkat keuntungan setelah biaya variabel produksi, sebelum bunga &amp; pajak.<\/td>\n<td style=\"border: 1px solid #ffffff; padding: 8px;\">(Laba Sebelum Pajak &amp; Bunga \u00f7 Penjualan) \u00d7 100%<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #ffffff; padding: 8px;\">Return on Capital Employed (ROCE)<\/td>\n<td style=\"border: 1px solid #ffffff; padding: 8px;\">Mengukur profitabilitas dari modal kerja yang digunakan.<\/td>\n<td style=\"border: 1px solid #ffffff; padding: 8px;\">Laba Sebelum Pajak &amp; Bunga \u00f7 Modal Kerja<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Setelah mengetahui pengertian, tujuan dan manfaat profitabilitas, Anda tentunya harus mengetahui cara menghitung rasio <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-profitabilitas-produk\/\">laporan profitabilitas produk<\/a> dari beberapa jenis dari rasio ini. Perlu Anda ketahui bahwa rasio ini memiliki beragam jenis, mulai dari margin laba kotor hingga <\/span><i><span style=\"font-weight: 400;\">return on capital employed<\/span><\/i><span style=\"font-weight: 400;\">. Maka dari itu, Anda juga perlu mengetahui cara menghitung rasio profitabilitas. Seperti apakah penjelasan dari masing-masing jenis serta bagaimana rumus perhitungannya? Simak penjelasannya berikut ini!<\/span><\/p>\n<h3><strong>1. Margin laba kotor (<i>gross profit margin<\/i>)<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Dengan margin laba kotor, Anda dapat menilai persentase laba kotor terhadap pendapatan hasil penjualan. Dalam hal ini, semakin besarnya margin laba kotor maka dapat dikatakan bahwa perusahaan menjalankan kegiatan operasionalnya dengan baik. Namun sebaliknya, apabila margin laba kotor semakin kecil maka perusahaan kurang efisien dalam menjalankan kegiatan operasionalnya. Adapun rumus perhitungan margin laba kotor sebagai berikut:<\/span><\/p>\n<blockquote><p><b><em>Gross Profit Margin<\/em> = (Laba Kotor\/Total Pendapatan) x 100%<\/b><\/p><\/blockquote>\n<h3><strong>2. Margin laba bersih (<i>net profit margin<\/i>)<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Margin laba bersih adalah salah satu jenis yang memiliki fungsi untuk menganalisis dan menilai persentase laba bersih yang perusahaan dapatkan setelah pengurangan pajak terhadap pendapatan yang berasal dari penjualan. Jika margin laba bersih tinggi, maka dapat dikatakan bahwa kegiatan operasional perusahaan berjalan dengan baik. Berikut ini merupakan rumus perhitungan margin laba bersih:<\/span><\/p>\n<blockquote><p><b><em>Net Profit Margin<\/em> = Laba Bersih Setelah Pajak \/ Penjualan<\/b><\/p><\/blockquote>\n<h3><strong>3. Rasio pengembalian aset (<i>return on asset ratio<\/i>)<\/strong><\/h3>\n<p><i><span style=\"font-weight: 400;\">Return on asset ratio<\/span><\/i><span style=\"font-weight: 400;\"> memiliki kegunaan untuk menilai persentase keuntungan yang perusahaan peroleh terkait dengan sumber daya atau total aset. Oleh karena itu, melalui <\/span><i><span style=\"font-weight: 400;\">return on asset ratio<\/span><\/i><span style=\"font-weight: 400;\"> akan menunjukkan efisiensi perusahaan dalam mengelola aset yang mereka miliki. Adapun rumus perhitungan dari rasio pengembalian aset sebagai berikut:<\/span><\/p>\n<blockquote><p><b><em>Return on Asset Ratio<\/em> = Laba Bersih \/ Total Aset<\/b><\/p><\/blockquote>\n<h3><strong>4. Rasio pengembalian ekuitas (<i>return on equity ratio<\/i>)<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Jenis rasio ini memiliki kegunaan untuk menganalisis kemampuan perusahaan saat menghasilkan laba yang berasal dari investasi pemegang saham perusahaan. Anda dapat menghitung <\/span><i><span style=\"font-weight: 400;\">return on equity ratio<\/span><\/i><span style=\"font-weight: 400;\"> berdasarkan\u00a0 penghasilan perusahaan terhadap modal yang telah pemilik perusahaan investasikan. Berikut ini merupakan rumus perhitungan dari rasio pengembalian ekuitas:<\/span><\/p>\n<blockquote><p><b><em>Return on Equity Ratio<\/em> = Laba Bersih Setelah Pajak \/ Ekuitas Pemegang Saham<\/b><\/p><\/blockquote>\n<h3><strong>5. Rasio pengembalian penjualan (<i>return on sales ratio<\/i>)<\/strong><\/h3>\n<p><i><span style=\"font-weight: 400;\">Return on sales ratio<\/span><\/i><span style=\"font-weight: 400;\"> memiliki kegunaan untuk menunjukkan tingkat keuntungan suatu perusahaan setelah melakukan berbagai pembayaran biaya variabel produksi. Biaya variabel produksi tersebut meliputi biaya bahan baku dan gaji karyawan sebelum dikurangi dengan bunga dan pajak. Adapun untuk rumus perhitungan <\/span><i><span style=\"font-weight: 400;\">return on sales ratio<\/span><\/i><span style=\"font-weight: 400;\"> sebagai berikut:<\/span><\/p>\n<blockquote><p><b><em>Return on Sales<\/em> = (Laba sebelum pajak dan bunga \/ Penjualan) x 100%<\/b><\/p><\/blockquote>\n<h3><strong>6. Pengembalian modal yang telah dipergunakan (<i>return on capital employed<\/i>)<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Jenis dari rasio profitabilitas dapat menilai keuntungan yang perusahaan miliki dari modal yang telah terpakai. Dalam hal ini, modal adalah penjumlahan antara ekuitas perusahaan dengan kewajiban tidak lancar. Dengan jenis ini, efisiensi serta profitabilitas modal perusahaan dapat terlihat. Berikut ini merupakan rumus perhitungannya:<\/span><\/p>\n<blockquote><p><b><em>Return on Capital Employed<\/em> = Laba Sebelum Pajak dan Bunga \/ Modal Kerja<\/b><\/p><\/blockquote>\n<style>\r\n\t#baca-juga {\r\n\t\tpadding: 16px;\r\n\t\tbackground-color: #f7eaea;\r\n\t\tborder-left: 3px solid #af2828;\r\n\t\tfont-weight: 500;\r\n\t\tmargin-bottom: 26px;\r\n\t}\r\n\t\r\n\t#baca-juga a {\r\n\t\tcolor: #af2828 !important;\r\n\t\ttransition: all 0.2s ease-in-out;\r\n\t}\r\n\t\r\n\t#baca-juga a:hover {\r\n\t\tcolor: #af282880 !important;\r\n\t}\r\n<\/style>\r\n\r\n<div id=\"baca-juga\">\r\n\t<span>Baca juga: <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/cara-menghitung-laba-bersih\/\">Cara Menghitung Laba Bersih: Rumus, Contoh &amp; Analisis Lengkap<\/a><\/span>\r\n<\/div>\n<h2><strong>Cara Cerdas Kelola Profitabilitas Menggunakan Software Akuntansi<\/strong><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-171072 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/hashmicro-akuntansi-1.webp\" alt=\"rasio profitabilitas\" width=\"1515\" height=\"1261\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/hashmicro-akuntansi-1.webp 1515w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/hashmicro-akuntansi-1-300x250.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/hashmicro-akuntansi-1-1024x852.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/hashmicro-akuntansi-1-768x639.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/hashmicro-akuntansi-1-505x420.webp 505w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/hashmicro-akuntansi-1-150x125.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/hashmicro-akuntansi-1-696x579.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/hashmicro-akuntansi-1-1068x889.webp 1068w\" sizes=\"auto, (max-width: 1515px) 100vw, 1515px\" \/><\/p>\n<p>Melalui rasio profitabilitas, perusahaan dapat mengetahui seberapa efektif modal dan aset digunakan dalam menghasilkan keuntungan. Namun, banyak bisnis masih kesulitan dalam mengelola laporan keuangan karena data yang tersebar dan perhitungan manual yang rentan error. Di sinilah <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">Software Akuntansi HashMicro<\/a> hadir sebagai solusi.<\/p>\n<p>HashMicro tidak hanya membantu mencatat transaksi, tetapi juga menyajikan laporan keuangan yang lengkap, akurat, dan real time. Dengan informasi yang lebih terstruktur, perusahaan dapat lebih mudah memantau laba, menilai performa finansial, serta menyusun strategi berdasarkan data yang valid. Dapatkan kesempatan <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\">demo gratis<\/a> sekarang juga.<\/p>\n<p>Berikut adalah beberapa fitur utama yang ada dalam software akuntansi HashMicro:<\/p>\n<ul>\n<li><strong>Bank Integrations &amp; Auto Reconciliation<\/strong>: Mempercepat rekonsiliasi bank dan mengurangi kesalahan manual.<\/li>\n<li><strong>Profit &amp; Loss vs Budget &amp; Forecast<\/strong>: Membantu analisis keuangan dengan perbandingan laporan laba rugi terhadap anggaran dan perkiraan.<\/li>\n<li><strong>E-faktur &amp; DJP Integration<\/strong>: Mempermudah proses perpajakan melalui integrasi langsung dengan sistem e-faktur dan DJP.<\/li>\n<li><strong>Cash Flow Reports<\/strong>: Memberikan wawasan tentang kesehatan keuangan perusahaan melalui laporan arus kas.<\/li>\n<li><strong>Multi-company with Inter Company Transaction and Consolidation<\/strong>: Memungkinkan pengelolaan keuangan untuk beberapa perusahaan secara efisien.<\/li>\n<li><strong>Hashy AI Invoice Reminder<\/strong>: Secara otomatis mengirim notifikasi kepada pelanggan saat ada invoice yang jatuh tempo atau belum dibayar, terintegrasi langsung dengan modul AR Collector Hashy.<\/li>\n<\/ul>\n<h2 id=\"kesimpulan\"><b>Kesimpulan<\/b><\/h2>\n<p>Rasio profitabilitas bukan hanya sekadar angka, tetapi cerminan seberapa sehat dan produktif perusahaan Anda dalam menghasilkan laba. Melalui analisis ini, Anda bisa melihat sejauh mana dana yang terpakai benar-benar memberikan hasil optimal, mulai dari margin laba kotor hingga <em>return on capital employed<\/em>.<\/p>\n<p>Namun, di tengah tuntutan bisnis yang serba cepat di era digital, mengandalkan perhitungan manual tentu bukan lagi pilihan efisien. Di sinilah <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">Software Akuntansi HashMicro<\/a> hadir untuk membantu Anda mengotomatiskan perhitungan laba, menyajikan laporan keuangan akurat, hingga menampilkan insight mendalam lewat fitur seperti financial dashboard dan cash flow forecasting.<\/p>\n<p>Tak berhenti di situ, HashMicro juga menawarkan rangkaian Software ERP terbaik lainnya, mulai dari manajemen inventaris hingga pengelolaan dokumen. Dengan satu sistem terintegrasi, efisiensi dan produktivitas bisnis Anda bisa meningkat secara signifikan. Jadi, tunggu apa lagi? Wujudkan operasional bisnis dengan cek <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\">demo gratis<\/a> sekarang juga!<\/p>\n<a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive-m.webp\" alt=\"Accounting_Definisi\" class=\"responsive-image-banner\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<h2><strong>Pertanyaan Seputar Rasio Profitabilitas<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details open=\"open\">\n<summary><strong>Apa itu rasio profitabilitas?<\/strong><\/summary>\n<p>Rasio profitabilitas adalah rasio keuangan yang digunakan untuk mengukur kemampuan perusahaan dalam menghasilkan laba dari penjualan, aset, atau ekuitas yang dimilikinya.<\/p>\n<\/details>\n<\/li>\n<li>\n<details open=\"open\">\n<summary><strong>Mengapa rasio profitabilitas penting?<\/strong><\/summary>\n<p>Karena rasio ini menunjukkan seberapa efisien perusahaan dalam mengelola sumber daya untuk memperoleh keuntungan, serta menjadi acuan bagi investor dan manajemen dalam menilai kinerja bisnis.<\/p>\n<\/details>\n<\/li>\n<li>\n<details open=\"open\">\n<summary><strong>Apa saja jenis-jenis rasio profitabilitas?<\/strong><\/summary>\n<p>Beberapa yang paling umum adalah:<br \/>\n1. Gross Profit Margin = Laba Kotor \u00f7 Penjualan<br \/>\n2. Net Profit Margin = Laba Bersih \u00f7 Penjualan<br \/>\n3. Return on Assets (ROA) = Laba Bersih \u00f7 Total Aset<br \/>\n4. Return on Equity (ROE) = Laba Bersih \u00f7 Ekuitas<\/p>\n<\/details>\n<\/li>\n<\/ul>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": {\n    \"@type\": \"Question\",\n    \"name\": \"apa itu rasio profitabilitas\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Secara umum, rasio profitabilitas adalah rasio yang digunakan untuk mengukur kemampuan perusahaan dalam memperoleh laba atau keuntungan\"\n    }\n  }\n}\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pernahkah Anda bertanya, seberapa efektif perusahaan benar-benar menghasilkan keuntungan dari setiap modal yang dikeluarkan? Jawabannya bisa ditemukan melalui rasio profitabilitas. Rasio ini menjadi indikator penting yang membantu Anda memahami kesehatan finansial bisnis sekaligus menilai seberapa efisien strategi yang sudah dijalankan. Dengan menganalisis rasio profitabilitas, Anda tidak hanya tahu besaran laba yang diperoleh, tetapi juga bisa [&hellip;]<\/p>\n","protected":false},"author":164,"featured_media":140872,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-15268","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":{"post_reviewer":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.1 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Rasio Profitabilitas: Pengertian, Jenis, dan Cara Menghitungnya<\/title>\n<meta name=\"description\" content=\"Dalam akuntansi, rasio profitabilitas dapat perusahaan gunakan untuk menganalisis kondisi finansial perusahaan. 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