ANALYSIS OF BUSINESS PROFITABILITY OF RAWA BANGUN POLEWALI MANDAR VILLAGE, BATETANGGA VILLAGE

This study aims to find out and analyze the rentability of the Rawa Bangun business. The population is a balance sheet for 6 years (2016-2021). And the sample is a comprehensive financial position and profit and loss report on the Rawa Bangun Tourism Business. This type of research is descriptive quantitative, where the data used is equity and own capital. The data collection technique used in this study is documentation. Then the data analysis technique used is Rentability Analysis which consists of economic profitability (ROA) and profitability of own capital (ROE). The results show that the ability of tourism to make a profit using total assets from 2016-2021 is still below the industry standard of 30%. The reason for Tourism's ability to obtain profits using total assets is still below industry standards because of the low turnover of assets or in other words, the company has not been able to maximize the resources owned in the form of assets to generate attractiveness which will automatically increase profits. Meanwhile, the ability of tourism to make a profit using its own capital in 2016-2021 is above the industry standard of 40% even though in 2020-2021 it has decreased so that is said to be quite good, this is because tourism is able to manage its own capital in obtaining profits even though it is hampered by Covid .

and tax revenue. The tourism sector is a sector whose development is getting better, this is evidenced by the high interest of investors in investing in this sector which will increase the investment value.
In Polewali Mandar the tourism sector is a supporter in regional opinion. The development of the tourism sector is carried out because it is able to provide a sizeable contribution to the country's foreign exchange earnings and besides that tourism activities are closely related to the unique resources of a tourist destination, namely in the form of natural resources and cultural attractions. In 2018, 719 foreign tourists and 220,253 local tourists visited Polewali Mandar Regency. At this time, the position of the tourism sector is one of the mainstay sectors that can increase the country's foreign exchange, especially in Batetangnga village, Binuang sub-district, Polewali Mandar district.
The following is an overview of the Rawa Bangun nature tourism financial data for the 2016-2021 period used in analyzing financial reports:  , 2016-2021 (data processed) Judging from the Rawa Bangun nature tourism data, Batetangnga Village, Polewali Mandar Regency, assets have fluctuated, where in 2017 to 2018 there was a decrease of 0.63%, this was due to tourist attractions that were not managed properly. However, there was an increase in 2019 of around 0.008% because these tourist attractions had begun to be managed properly, in 2020 it decreased again by 0.42% due to the closure of tourist attractions caused by the Covid-19 pandemic and an increase again in 2021 of 0. .05% because the Government began to reopen tourist attractions for visitors and patients infected with Covid-19 began to decline. Meanwhile, net profit/loss also experienced fluctuations where from 2017 to 2018 it decreased by 0.13% and there was an increase in 2019 of 0. 02%. However, there was a decline again in 2020 of 0.96% and in 2021 there was an increase of around 1.58%.
Furthermore, from the data it can be seen that there is a large influence on net profit/loss which is a reference for the increase and decrease in the country's foreign exchange earnings in the tourism sector. Analysis of financial statements requires a measure and method which can provide a better view of the company's financial condition and performance. Companies can analyze financial reports by comparing their financial ratios for several years to find out how the company's performance has developed from year to year. In addition, by analyzing financial ratios, management can take action on the right policies for the continuity of the company.
Rawa Bangun nature tourism is now one of the favorite holiday locations in Polewali Mandar. CharmtourSwamp nature combined with various rides is certainly the main attraction for tourists.This fresh air tourist spot is located in Lumalan Hamlet, Batetangnga Village, Binuang District, Polewali Mandar Regency, West Sulawesi Province.It only takes about 20 minutes from downtown Polewali and 5 minutes from the Trans Sulawesi road with smooth asphalt road infrastructure and concrete rebates. Wide enough for various types of four-wheeled vehicles. In addition, there is no need to be afraid of getting lost, because the Rawa Bangun location point can be easily accessed atGoogle Mapsand there is only one path. Or you can also ask local residents who are certainly friendly. Traveling in Rawa Bangun is guaranteed not to drain your wallet. With IDR 5,000 in our pocket, we can relax and have fun with our family, close relatives or friends.
However, if you want to rent a Gazebo as a place to rest, tourists will be charged according to the size of the Gazebo. The rental prices vary. We can charge rates starting from IDR 50,000 -1,000,000 according to the size of the Gazebo and the duration of the rental. Gazebo facilities, meeting venues or meeting rooms can be used for various activities such as gatherings or reunions, office meetings, organizational meetings, family events and others. As for the Rawa Bangun tourism swimming pool facility, it has clear water which of course we can use to play while swimming .We do not need to pay to swim in the pool. You only need to pay an entrance fee of IDR 5,000, you can enjoy the enchanting natural beauty and swimming pool facilities at Rawa Bangun. Apart from the Gazebo and Swimming Pool, The Therapy Pool is one of the facilities that many visitors enjoy doing. Here you can do foot nerve therapy using small fish. The cost of therapy also doesn't drain the wallets of tourists, just by paying IDR 5,000/person we can do therapy until satisfied.
Become one of the choices of family tourist destinations in Polewali Mandar. Most of those who come are family groups, inviting the children to swim in the fresh pool. Or with friends, have fun enjoying the natural atmosphere around you. In the Rawa Bangun area there are lots of durian trees, langsat trees and rambutan trees. Not only on vacation, in Rawa Bangun tourists can also enjoy culinary tours that serve various menus. With a cool atmosphere thanks to the shady trees, tourists are guaranteed to feel at home spending their vacation time in Rawa Bangun. The tourist facilities include; Gazebo, swimming pool, therapy pool and modern coffee shop with village nuance. Based on the description above, it is interesting to study with the research title "Analysis of Business Rentability of Rawa Bangun Polewali Mandar Batetangnga Village.

IMPLEMENTATION METHOD Data Type
The data sources used in this case are Secondary Data, namely data obtained by conducting library research as a theoretical basis for analyzing data, namely by reading several books and materials related to this research proposal.

Population and Sample
According to Sugiyono (2016) The population is a generalized area consisting of objects/subjects that have certain quantities and characteristics determined by researchers to be studied and then conclusions drawn. The population in this study is all financial report data for Polewali Mandar tourist attractions, Batetangnga Village (Rawa Bangun). from 2016-2021. Meanwhile, according to Sugiyono (2015) the sample is part of the number and characteristics possessed by this population. 2016-2021.

Data analysis technique
In this study it was analyzed using descriptive analysis techniques, namely research that describes a real situation or event. The technique for calculating profitability analysis at the tourist attractions of Polewali Mandar, Batetangnga Village, is as follows: 1. Economic Profitability = Net profit×100% Total assets (Eduardus Tandelilin 2010)

Industry Standard Profitability Ratio
According to Kasmir (2012) industry standard profitability ratios can be seen from the following table: The standard economic profitability ratio (ROA) according to Kasmir (2012) is 30% where the higher this ratio, the better the company's financial performance. Similar to the ratio of own capital profitability (ROE), the higher this ratio, the better the company's financial performance, where according to Kasmir (2012) the industry standard for profitability of own capital (ROE) is 40%.

RESULTS AND DISCUSSION Research result
Based on the results of calculations in the Profitability Ratio in the Rawa Bangun Tourism Business in the village of Batetangnga Polewali Mandar for the last 6 periods are:

Discussion of Research Results
Based on the table above, we can see that the economic profitability of the swamp tourism business in Batetangnga Polewali Mandar Village has fluctuated and is still below the industry standard of 30%. Where the lowest economic profitability is in 2020 which is only 3.29% and the highest economic profitability is in 2021 of 8.09%. The causes of economic profitability have increased and decreased, influenced by the size of the company's net profit. Meanwhile, the profitability of own capital for the Rawa Bangun Tourism Business in Batetangnga Polewali Mandar Village always decreases every year because the increase in the company's own capital is not followed by an increase in net profit, however, the profitability of the company's own capital is still above the industry standard of 40%.
The rise and fall of the economic profitability ratio is influenced by the value of net income and total assets, while the value of the profitability of own capital is influenced by the value of net income and equity. From the results of calculating the economic profitability of the Rawa Bangun Tourism Business in Batetangnga Polewali Mandar Village for the last year, namely 2020, it is not good, while the results of calculating the profitability ratio of own capital for the last 4 periods, namely 2016-2019, can be said to be good.
Economic Profitability (ROA) for 2016-2019 is quite good even though it is still below average, but the company is able to manage its resources in the form of assets to generate sales for profit. Meanwhile, the 2020 Economic Profitability (ROA) is not good because it is still far below the industry standard average. This was because the company's activists at that time were hampered by a situation that made it impossible to generate profits because at that time the government provided information to temporarily close the Tourism Business (PPKM) because Indonesia or even several countries were experiencing disease outbreaks (COVID). This is also supported by the findings of this study corroborated by research conducted by (Rahmani, 2020), which uses the financial variable Return On Assets (ROA) to show that ROA has been reduced drastically as a result of Covid-19. The research findings are supported by research (Esomar JF, 2021), which revealed a disparity in the financial performance of finance companies before and after the Covid-19 emergency status was established. However, Economic Profitability (ROA) in 2021 is quite good even though it is still below the industry standard average of 30%. This indicates that the company has maximized its resources in the form of assets to generate net profit when compared to previous years, which is still quite far below the industry standard average. which revealed a disparity in the financial performance of finance companies before and after the Covid-19 emergency status was established. However, Economic Profitability (ROA) in 2021 is quite good even though it is still below the industry standard average of 30%. This indicates that the company has maximized its resources in the form of assets to generate net profit when compared to previous years, which is still quite far below the industry standard average. which revealed a disparity in the financial performance of finance companies before and after the Covid-19 emergency status was established. However, Economic Profitability (ROA) in 2021 is quite good even though it is still below the industry standard average of 30%. This indicates that the company has maximized its resources in the form of assets to generate net profit when compared to previous years, which is still quite far below the industry standard average.
Based on the results of the calculation of Owned Equity Earnings (ROE) for 2016-2021 it tends to decrease, but the value of Owned Equity Earnings is still above the industry standard average of 40%. As for those that have experienced the biggest changes in the profitability of their own capital, namely in 2020-2021, which is far below the industry standard average. This was due to the fact that the company's activities at that time were hampered by situations that made it impossible to generate profits, in addition to employees who were not consistent with their work and were unprofessional, besides that there were also problems with poor financial management. In addition, there is a lack of marketing of tourist attractions on social media which can attract public attention considering that in the Batetangnga Village area new natural tourist spots have begun to appear which attract more tourists' attention. This shows a decline in management performance in managing existing resources within the company. to make a profit. And limited by government policies such as the Implementation of Restricting Community Activities (PPKM) so that companies have difficulty maximizing resources in the form of assets to generate profits.

CONCLUSION
The conclusions that can be drawn from the analysis of profitability in the Rawa Bangun Tourism Business in Batetangnga Polewali Mandar Village are: 1. Economic Profitability (ROA) for 2016-2021 is not yet optimal, because it is still far below the industry standard average. This was due to low profit margins due to low asset turnover. The company's ability to generate profits using assets from 2016-2021 has fluctuated. This was due to management and external obstacles in the form of COVID. 2. Earnings on Own Capital (ROE) for 2016-2021 can be said to be quite good because its position is above the industry standard average. This shows that the company is able to maximize its capital to generate a sizeable net profit. However, the company's ability to generate profits using its own capital in 2020-2021 has experienced a declining trend. This is due to the percentage increase in net profit which is smaller than the percentage increase in own capital from 2020-2021