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This research aimed to determine how much of the influence ROI (return on investment) to net income at PT Jamkrida Jabar. The research method used is descriptive method with quantitative approach. The technique used are the data collection observations, interviews, and literature study. The analysis technique used are the data normality test, correlation coefficient Pearson product-moment analysis, coefficient of determination, simple linear regression analysis, and hypothesis test using SPSS 20.0. With the result of Pearson product-moment correlation of 0.890 with significance level of 0.043 means very strong and positive influence, the value of determination coefficient of 0.793 roommates means the influence of ROI (return on investment) to net income of 79.3% while 21 7% influenced by other factors not examined. The problem were found from research conducted such as: the use of investment funds that are still not maximally that is deposit, the deposit interest in 2017 has decreased from the previous year, and the development of a relatively low of ROI (return on investment). The suggestions from the writer are: more investment in re-extension activity apart from deposits, the selections of deposit investment are done in futures, and more considering investment in real sector that are fixed assets. Keywords— ROI; Net Income; Investment

The Effect of Net Return on Investment Income in Jamkrida Jabar’s Company