PENGGUNAAN RASIO DALAM ANALISIS KINERJA KEUANGAN PADA PDAM BANDARMASIH KOTA BANJARMASIN

OKTAVIA, RISKA (2020) PENGGUNAAN RASIO DALAM ANALISIS KINERJA KEUANGAN PADA PDAM BANDARMASIH KOTA BANJARMASIN. Diploma thesis, Universitas Islam Kalimantan MAB.

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Abstract

Penelitian ini bertujuan untuk menguji : mengukur kinerja perusahaan melalaui analisis rasio keuangan, terdiri dari : rasio likuiditas (Current Ratio, Quick Ratio, Cash Ratio, Working Capital to Total Asset), rasio solvabilitas (Total Debt to Total Asset Ratio, Total Debt to Equity Ratio), rasio Aktivitas (Total Asset Turnover, Receivable Turnover, Inventory Turnover, Working Capital Turnover), rasio rentabilitas, (Profit Margin, Gross Profit Margin, Return On Total Asset, Return On Equity). Penelitian ini bersifat deskriptif kuantiatif dan penelitian menggunakan data sekunder yang terdiri dari neraca dan laporan laba rugi periode 2017-2018. Objek penelitian ini adalah PDAM Bandarmasih. Hasil penelitian menunjukkan bahwa PDAM Bandarmasih selama dua tahun terakhir yaitu pada tahun 2017 dan 2018 cenderung mengalami peningkatan pada rasio likuditas, rasio solvabilitas, rasio rentabilitas kecuali pada rasio aktivitas pada total asset turnover mengalami penurunan namun analisis rasio aktivitas lain mengalami peningkatan. This study aims to examine : measure company performance through financial ratio analysis consisting of : the liquidity ratio, (Current Ratio, Quick Ratio, Cash Ratio, Working Capital to Total Asset),the solvability ratio (Total Debt to Total Asset, Total Debt to Equity Ratio),the activity ratio (Total Asset Turnover, Receivable Turnover, Inventory Turnover, Working Capital Turnover), the profitability ratio (Profit Margin, Gross Profit Margin, Return On Total Asset, Return On Equity). The tendency research is descriptive quantitative and research uses secondary data consisting of balance sheets and income statements for the period 2017-2018. The object of this research is PDAM Bandarmasih Banjarmasin City. The results of research suggests that PDAM Bandarmasih, for the last 2 years, namely in 2017 and 2018 tended to experience an increase within liquidity ratio, solvability ratio, profitability ratio except for the activity ratio to total asset turnover decreased but analysis of other activity ratio increased.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: rasio keuangan; kinerja keuangan
Subjects: H Social Sciences > HG Finance
Depositing User: Riska Oktavia
Date Deposited: 22 Aug 2020 03:14
Last Modified: 22 Aug 2020 03:18
URI: http://eprints.uniska-bjm.ac.id/id/eprint/1318

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