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ANALISIS PERBANDINGAN RATA-RATA LABA KOTOR PENJUALAN ATAS PELANGGAN NON-PLN SEBELUM DAN SESUDAH DITERAPKANNYA ANALISIS MENEJEMEN RISIKO PADA PT MECOINDO

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The use of fusk Management Analysis in PT Mecoindo started in 2010. PT Mecoindo literally was reporting loss until 2010. Gross margin levels are low in accordance to the go\tth of cost of goods sold. This analysis of average comparison use the method of paired sample t test. It compares the average of 2 variables after the same size of samples. The use of Risk Management Analysis improve the percentage of gross margin. While this writing tries to analyze the difference of average between gross margin before and after the implication of Risk Management Analysis using 2 variables, pre and post. Variable pre is taken fiom the last semester before the implication, second semester in 2009 and variable post taken from the first semester in 201l. The test of two tailed, with 5% of o, using 12 samples tested by the method of paired sample t test proved that differences are exist behveen variables pre and post, The counted score of , was higher than the score mention in t table. Counted t (4.146) > / table (2.201) with Sig. (2-tailed) (0.02) < o (0.025), therefore Hs tejected. Ke1'word: Risk Management Analvsis, Rtsk Analysis, Average ()omparson Analy'si.r, Gross ltlargin, Gross Murgtn I'ercentdge