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HUBUNGAN TINGKAT PERPUTARAN PERSEDIAAN DENGAN TINGKAT PENCAPAIAN MARGIN LABA KOTOR PADA YAYASAN PERCETAKAN ADVENT INDONESIA

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ABSTRACT INVENTORY TURNOVER RATE RELATIONSHIP WITH THE ACHIEVEMENTS OF GROSS PROFIT MARGIN ON YAYASAN PERCETAKAN ADVENT INDONESIA by' Sarieli Zalukhu NIM: I 132005 lnventory is very important for the company because it supplies an element of working capital the greatest. High amount of inventory that can make the company to meet the needs of its customers, but high inventory can hamper the activities of the company, since most fund companies embedded in the inventory and can not be played anymore. With the company's inventory turnover ratio to determine its ability to manage inventory. Yayasan Percetakan Advent Indonesia is a company engaged in the printing ofhealth books, magazines, educational and spiritual. The purpose of this study was to determine the inventory tumover rate, determine the level of achievement of gross margins, and to determine the relationship of inventory tumover with gross margin achievement on the Yayasan Percetakan Advent Indonesia. The research method used in this paper is using the descriptive method of research methods to gather the dat4 and then process and analyze the data and then draw conclusions. Techniques of data collection in this thesis through interviews and documentation on the Yayasan Percetakan Advent Indonesia. From the analysis of the financial statements of 2010 to 201 I shows that the rate of inventory tumover at Advent Printing Foundation Indonesia fluctuated so does the level of achievement of gross margins. Based on statistical analysis of known calculation of the correlation coefficient of -0507 Which means the relationship between the variables X (Inventory Tumover Rate) with a variable Y (Level Achievement of Gross Profit Margin) is moderate and negative. And based on significant test with 957o confidence level obtained t count of -3200 is smaller than the 2,07 4 t table, where the null hypothesis is not rejected, which means rhat there is no significant relationship between the rate of inventory tumover with gross margin level of achievement on the Yayasan Percetakan Advent Indonesia.