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All Journal Al Khawarizmi: Jurnal Pendidikan dan Pembelajaran Matematika Kamaya: Jurnal Ilmu Agama JURNAL ILMIAH SIMANTEK PENGARUH SISTEM KEUANGAN DAN KEBIJAKAN MONETER TERHADAP PERTUMBUHAN EKONOMI PADA ERA ORDE BARU DALAM PERSPEKTIF EKONOMI ISLAM Al-Fikru: Jurnal Ilmiah JURNAL MANAJEMEN AKUNTANSI (JUMSI) el-Buhuth: Borneo Journal of Islamic Studies Jurnal Manajemen JAWI : Journal of Ahkam Wa Iqtishad
Nurcahaya, Nurcahaya
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Journal : Jurnal Manajemen

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ANALISIS LIKUIDITAS DALAM MENILAI KINERJA KEUANGAN PADA PT. BOSOWA BERLIAN MOTOR MAKASSAR Nurcahaya, Nurcahaya; Nurman, Nurman; Musa, Muhammad Ichwan; Sahabuddin, Romansyah; Natsir, Uhud Darmawan
Jurnal Manajemen Vol 3, No 2 (2023): Agustus
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jm.v3i2.56098

Abstract

Abstrak. Penelitian ini bertujuan untuk mengetahui bagaimana analisis likuiditas dalam menilai kinerja keuangan pada PT. Bosowa Berlian Motor Makassar. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif. Data yang diteliti berupa laporan keuangan PT. Bosowa Berlian Motor Makassar. Standar yang digunakan adalah standar industri rasio likuiditas. Dari hasil perhitungan rata-rata rasio likuiditas kondisi kinerja keuangan kurang baik. Hal ini dapat dilihat berdasarkan perhitungan current ratio kondisi perusahaan cukup, disebabkan karena aktiva lancar dan utang lancar menurun sebesar 13,48% dari tahun 2019 - 2020 dan meningkat sebesar 75,14% karena aktiva lancar lebih tinggi dari utang lancar. Berdasarkan perhitungan quick ratio kondisi kinerja keuangan sangat baik, disebabkan karena persediaan menurun hanya sebesar 2,3% dan meningkat sebesar 37,1% disebabakan Total aset lancar dan kewajiban jangka pendek pada tahun 2020-2021. sementara cash ratio dalam kondisi sangat baik disebabkan karena naiknya jumlah kas dan bank sebesar 51,9% dari tahun 2020-2021.Kata kunci: Kinerja Keuangan, LikuiditasAbstract . This research aims to find out how liquidity analysis is used to assess financial performance at PT. Bosowa Berlian Motor Makassar. The research method used is a descriptive qualitative approach. The data studied is in the form of PT's financial reports. Bosowa Berlian Motor Makassar. The standard used is the industry standard liquidity ratio. From the results of calculating the average liquidity ratio, the financial performance condition is not good. This can be seen based on the current ratio calculation, the company's condition is adequate, because current assets and current liabilities decreased by 13.48% from 2019 - 2020 and increased by 75.14% because current assets were higher than current liabilities. Based on quick ratio calculations, financial performance conditions are very good, because inventories decreased by only 2.3% and increased by 37.1% due to total current assets and short-term liabilities in 2020-2021. while the cash ratio is in very good condition due to the increase in the amount of cash and banks by 51.9% from 2020-2021.Keywords : Financial Performance, Liquidity 
Co-Authors Agustar, Armi Daryanto, Mahbub Hanif Hanif Lubis, Fauziah M. Taufiq Mawardi Musa, Muhammad Ichwan Natsir, Uhud Darmawan Nurman Nurman Romansyah Sahabuddin Sahmiar Pulungan, Sahmiar Sani, Indira Aprilia Wahyuddin Wahyuddin Zuhriandi, Novrizal