ANALISIS RASIO KEUANGAN SEBAGAI SALAH SATU ALAT DALAM MELAKUKAN PENILAIAN KINERJA KEUANGAN PERUSAHAAN(Studi pada PT. Pesona Remaja Malang)
| Main Author: | Hapsari, Vira |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2007
|
| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/6787/1/ANALISIS_RASIO_KEUANGANSEBAGAI_SALAH_SATU_ALAT_DALAM_MELAKUKAN_PENILAIANKINERJA_KEUANGAN_PERUSAHAAN.pdf http://eprints.umm.ac.id/6787/ |
Daftar Isi:
- This research is a case study on PT. Teens Enchantment of Malang with the heading "FINANCIAL RATIO ANALYSIS AS A TOOL IN ONE MENUKUR FINANCIAL PERFORMANCE COMPANY". The purpose of this study was to determine the financial performance of companies using the four-ratio analysis. The analysis used to measure the company's financial performance is the calculation of liquidity ratios, activity ratios, solvency ratios, and profitability ratios in the period 2002-2004. The results showed that based on the liquidity ratio, it turns out the company showed progress or fluctuate up and down from 2002 to 2004. The ratio of activity showed a rise in the average age of receivables, and decrease in inventory turnover rate. Based on the solvency ratio, a decline in numbers on rasiototal debt to total assets, also in Time Interest Earning decreased numbers. Profitability ratios indicate declining numbers both on Prifit Margin, ROA, and ROE. From the results of these studies, the authors draw the conclusion that the company is able to pay its short-term debts in the years 2002-2004 with the current assets owned, this is evidenced by the acquisition of liquidity rate above the standard. In the event collecting accounts receivable in the year 2002-2004 the company look less efficient because the collection of claims exceeding a specified time period is 60 days, this can disrupt the continuity of the company. Activities in the company's inventory turnover in the year 2002-2004 is slow enough to result in funds that are embedded experiencing a slow rotation. The company said solvabel on in 2002-2004, as evidenced by total assets greater than total debt. The company's profitability in the year 2002-2004 has decreased, which means the company's ability to generate profits to decline. From the above conclusion the authors to imply that the company should improve overall financial performance because of some calculation of the ratio was still found in the numbers decline, the company should maintain the achievement of financial performance which has shown good results