ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT JAMSOSTEK (PERSERO) DI INDONESIA
| Main Author: | Mariyono, Eries |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14858/ |
Daftar Isi:
- This study airns to describe the comparison of financial performance in the year 2009-2011 0n PT Jamsostek (Persero) in Indonesia in terms of the financial statements. The analytical method used is a comparative method, in which the authors collected data related to the financial performance of PT Jamsostek (Persero). Then the author analyzes the financial performance and assess the financial performance of the PT Jamsostek (Persero). To obtain the necessary data the authors use data collection techniques in the form of documentation of the documents that will support researchers. In this study the type of data used is secondary data. Analysis tools used are financial ratios is the ratio of liquidity (current ratio), solvency ratio (the ratio of total assets to total liabilities), the profitability ratio (return on assets, return on equity), the ratio of cash flow (cash flow to net income, cash current debt coverage ratio, cash debt coverage ratio). Results of analysis of financial ratios calculated on PT Jamsostek (Persero), viewed using liquidity ratios and profitability ratios is very good company, while the company's solvency ratio is not good according to Minister of State Owned Enterprises State Number: PER-04/MBU/2011. On the ratio of cash flow PT Jamsostek (Persero) indicates that the company can pay off its current liabilities in given year from its operations.