PENERAPAN RASIO KEUANGAN SEBAGAI ALAT UKUR KINERJA PERUSAHAAN

Agus Muqorobin(1*), Moechamad Nasir(2)

(1) Fakultas Ekonomi Universitas Muhammadiyah Surakarta
(2) Fakultas Ekonomi Universitas Muhammadiyah Surakarta
(*) Corresponding Author

Abstract

This research analyzed the performance of finance of KUD South Banyudono which is relied on by financial statement of KUD period 2002-2006. As for this research target to know the finance efficiency of KUD South Banyudono tend to go up or descend and to analyze the finance performance of KUD South Banyudono during last five year, evaluated from ratio
analysis finance covering ratio liquidity, leverage and profitability. The result of research indicate that
the fund management of KUD South Banyudono have
fulfilled the efficient criterion seen from its finance ratio analysis during period 2002, 2003, 2004, 2005, 2006 and finance performance of KUD South Banyudono evaluated from ratio analysis its finance have good enough Pursuant to analyzed the ratio that is liquidity, leverage, and profitability indicate that the finance performance of KUD South Banyudono not yet efficient, that is not yet owned the cash which liquid, too much debt, and ability print the low profit.

Keywords

ratio liquidity, ratio leverage, profitability ratio, finance performance

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DOI: 10.23917/benefit.v13i1.1304

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