ANALISIS PERUBAHAN LABA KOTOR DAN PERUBAHAN LABA BERSIH PADA KANTOR CABANG YAMAHA DARMA MOTOR II KABUPATEN GOWA TAHUN 2014-2017

Eka Elpiana. 2019. The Analysis of Changes Profit at Office, Changes in Net Profit at Yamaha Darma II Branch Office in Gowa Regency 2014-2017, supervised by Mardiana Ibrahim. This study aims to determine changes in gross and net profit, and analysis of changes in gross and net profit at the branch office of Yamaha Darma Motor II Gowa in 2014-2017. The data is obtained from financial data (secondary data). The data analysis used in this study is descriptive qualitative. The result showed that Yamaha Darma Motor every year (2014-2017) experienced changes in gross profit and changes in net profit. Changes in gross profit are due to changes in the number of sales, cost of goods sold, and the number of units sold every year. While changes in net profit are due to changes in total income, operating costs, non-operating costs, and tax costs. Based on the result of the analysis, changes in the gross profit at Yamaha Darma Motor are caused by three factors, they are the number of sales and the quantity or volume of products sold (variance product sales) which changes every year. Changes in gross profit will have an impact toward the company's net profit. Yamaha Darma Motor's net profit changes every year due to changing company revenues and costs that also change every year.