Analisis kinerja keuangan

Abstract

AbstrakTujuan Penelitian ini adalah untuk mengetahui kinerja keuangan CV Karunia Jaya pada tahun 2015 sampai dengan tahun 2016 ditinjau dari rasio keuangan Likuiditas, Solvabilitas dan Profitabilitas. Alat analisis yang digunakan berupa rasio keuangan yang terdiri dari rasio Likuiditas, Solvabilitas, dan Profitabilitas. Data Penelitian merupakan data sekunder yang diperoleh dari laporan keuangan. Metode penelitian menggunakan metode deskriptif komparatif. Berdasarkan hasil analisis yang diperoleh yaitu Rasio likuiditas dari tahun 2015 sampai dengan tahun 2016 mengalami penurunan. Current ratio dari tahun 2015 ke 2016 meningkat sebesar 0,5%. Quick ratio dari tahun 2015 ke tahun 2016 meningkat sebesar 0,95%. Semakin tinggi current ratio, quick ratio, dan cash ratio maka semakin besar kemampuan perusahaan untuk melunasi hutang-hutangnya. Rasio solvabilitas untuk debt to total asset ratio tahun 2015 ke tahun 2016 menurun sebesar 7,2%, Debt to equity ratio mengalami penurunan di tahun 2015 ke 2016 sebanyak 0,27%. Keadaan ini merugikan bagi perusahaan, yang dimana semakin besar jumlah pinjaman yang digunakan. Rasio profitabilitas, kemampuan perusahaan juga efisien karena pada tahun 2015 ke tahun 2016 untuk return on equty dan return on asset meningkat, untuk return on equty sebesar 17,28% dan return on asset 0,18%.

The Influence of Working Capital and KUR Credit Provision on UMKM Income Level at PT. Bank Rakyat Indonesia Branch of Bintaro

“…One of the tools for selecting and analyzing stocks to be bought by investors can use financial ratio analysis (Edy Susanto, 2019;Faisal, Samben, & Pattisahusiwa, 2018;Harahap, 2007;Pramono, 2014;Pranomo, 2014). Financial ratio analysis is based on historical finance with the aim of giving an indication of future financial performance and predicting business continuity.…”

The Effect of Liquidity and Working Capital Turnover on Profitability at PT. Sumber Cipta Multiniaga, South Jakarta

“…The method of payment offered is by installments of certain products, without interest in order to increase sales volume (Gunawan & Linawati, 2013;Heryono & Kardianawati, 2018;Hutapea & Muningsih, 2017). The logical consequence of credit sales is the increase in trade receivables which in turn disrupts the company's liquidity, disruption of this liquidity, will affect the fulfillment of obligations both obligations to internal parties and obligations to external parties (Faisal, Samben, & Pattisahusiwa, 2018;Mulyanti & Supriyani, 2018;Putri & Merkusiwati, 2014;Surya, Ruliana, & Soetama, 2017). This is, of course, related to the activities carried out by companies that require liquidity both for operational / production activities and investment financing (capital expenditure).…”

“…Working capital can be interpreted as an excess of current assets over short-term debt (Brigham & Houston, 2013;Ekawati, 2014;Faisal et al, 2018;Syaifuddin, 2008). This excess comes from long-term debt and own capital, called net working capital.…”

The Influence of Operating Costs on Return on Assets at PT. Sinar Harapan in Jakarta

“…Profit or profit is one of the success factors of the company and one of the main objectives of the company so that the company continues to survive and develop further for the short and long term, thus a company cannot survive in the long term and achieve other goals as already planned if the company is not able to increase revenue. Financial ratios are numbers obtained from comparisons of one financial statement item, especially paying attention to the calculation of financial ratios in order to evaluate the past, present and projected future results (Harahap, 2007) Assessment of company performance can be seen from the financial factors in which there is an analysis of financial ratios (Deitiana, 2011;Edy Susanto, 2019;Faisal, Samben, & Pattisahusiwa, 2018;Machfoedz, 1994). One of the fundamental things used to analyze company performance is profit.…”