Department of Accounting, 2003

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ANALISA RASIO KEUANGAN SEBAGAI ALAT UNTUK MENILAI KINERJA KEUANGAN PADA PT. INDOJAYA PRIMA SEMESTA PASURUAN

Indah Yekti

Abstract


The purpose of these research are to knows how far the company reach well on the years bye of the financial activity, so that to be able prepared as base deep to resent decided he important for company.The Instrumen was been use as basic are financial activities analisys of PT. Indojaya Prima Semesta Pasuruan and ratio analisys which its consist of likuidity ratio, profitability ratio and activity, he each in look from three corner look, is creditur, owner and management.From the calculation with instrument analisys ratio licuidity in current ratio to year 1999 thick Rp 3,99, in year 2000 thick Rp 2,36 and in year 2001 to experience decrease to appoint Rp 2,14. Quick ratio to indicate Rp 2,11 in year 1999, in year 2000 to experience decrease to appoint Rp 1,35 and to year 2001 also decrease to appoint Rp 1,30. Ratio profitability to indicate to be ascend, look in profit margin to indicate prosentace 2,1 % to year 1999, to year 2000 to experience ascend to appoint 3,4 % and in year 2001 also ascend to appoint 4,4 %. ROI to indicate prosentace thick 3,7 % to year 1999, to year 2000 ascend to appoint 6,0 % and to year 2001 also ascend to appoint 8,4 %. ROE to indicate prosentace thick 34 % to year 1999, to year 2000 ascend to appoint 47 % and to year 2001 also ascend to appoint 50 %. Ratio activity to indicate to be ascend, to look in ratio inventory turnover to indicate change to prepare thick 7,13 x to year 1999, to year 2000 ascend to appoint 7,82 x and in year 2001 also ascend to appoint 8,50 x. Ratio RTO to indicate change claim thick 7,33 x to year 1999, to year 2000 decrease to appoint 7,26 x and in year 2001 also decrease to appoint 7,11 x. From calculation on high can to conclude that work money PT. Indojaya Prima Semesta, Pasuruan still to classify good because in general to appoint ascend prosentace from result analisys.Finally, from the statement of analized, the writer can implicated to the management of the company too always gift more attention on current assets, specialized on receivable and an inventory which its connect with account payable (short-term) and effort of increasing financial activity of the company.

 

Keyword : Analisa Rasio Keuangan; Kinerja Keuangan

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/27/jiptummpp-gdl-s1-2004-indahyekti-1330-Pendahul-n.pdf



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