ANALISIS LAPORAN KEUANGAN DITINJAU DARI RASIO AKTIVITAS DAN PROFITABILITAS GUNA MENGUKUR KINERJA KEUANGAN PT. KIMIA FARMA TBK
| Main Author: | Sari, Devi Mega Puspita Prama |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2012
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14742/ |
Daftar Isi:
- Issues to be discussed is how the financial performance of PT. Kimia Farma (Persero) is measured using the ratio of activity and profitability ratios. The aim is to analyze the company's financial performance is measured using the ratio of activity and profitability ratios. This type of research uses descriptive method, the type of data used is secondary data in the form of financial statements derived from the corner IDX (Indonesia Stock Exchange) University of Muhammadiyah Malang. Data collection techniques with methods of documentation. And techniques of data analysis consists of four things, analyzing financial statements (year 2007-2011) using the ratio of the activity, analyze financial statements using profitability ratios, trend analyzes on these ratios to assess the development of the financial performance, concludes the analysis. The results of the activity ratio analysis illustrates that financial performance has been pretty good with inventory turnover, accounts receivable and working capital fast enough, with a maximum turnaround time of 1.5 months. For the analysis of profitability ratios, despite describing the benefits of a balanced, but if examined more broadly, the results of the percentage of net profit margin shows the percentage of the very few that is only about 2% each year. In terms of profitability, the financial performance of PT. Kimia Farma Tbk tend to be low, therefore, the company should be thinking about the next steps to generate greater profits lg. As for the terms of resource efficiency in the ratio of activity, performance or companies already have a pretty good management despite a slowdown in 2009. And the overall conclusion is the financial performance of PT. Kimia Farma Tbk from the year 2007-2011 was good.