Jurnal Pendidikan dan Pembelajaran
Vol 4, No 6 (2015): JUNI 2015

STUDY KINERJA KEUANGAN PERUSAHAAN BERDASARKAN ANALISIS RASIO PROFITABILITAS

Deni, . (Unknown)
Purwaningsih, Endang (Unknown)
Ulfah, Maria (Unknown)



Article Info

Publish Date
29 Jun 2015

Abstract

Abstrak: Penelitian ini bertujuan menganalisis kinerja keuangan PT Mustika Ratu menggunakan rasio profitabilitas.Variabel penelitian kinerja keuangan PT Mustika Ratu menggunakan rasio profitabilitas.Metode penelitian deskriptif,bentuk penelitian studi kasus.Tekhnik penelitian menganalisis data sekunder laporan keuangan PT.Mustika Ratu menggunakan analisis rasio profitabilitas.Berdasarkan pengolahan data keuangan perusahaan Perhitungan rasio profitabilitas perusahaan profit margin on sales menjadi gross profit margin dan net profit margin.GPM perusahaan mengalami kenaikan berada diatas standar rasio.NPM mengalami kenaikan setiap tahunnya walaupun berada dibawah standar rasio.Return on investment perusahaan berada dibawah standar rasio,dibandingkan setiap tahunnya perusahaan mampu meningkatkan persentase,menunjukkan perusahaan menjaga kestabilan keuangan. Return on equity perusahaan berada dibawah standar,namun setiap tahunnya perusahaan mempertahankan peningkatan persentase ROE perusahaan mempertahankan ekuitas perusahaan stabil meningkat. Kata Kunci : Profitabilitas, Laporan Keuangan, Kinerja Keuangan Abstract: This study aimed to analyze the financial performance of PT Mustika Ratu using profitability ratios. Variable study the financial performance of PT Mustika Ratu using profitability ratios.Descriptive research method,the form of case study. technique financial statements PT.Mustika Ratu profitability ratio analysis.Based on the company's financial data processing calculation of profitability ratios of profit margin on sales into gross profit margin and net profit margin.GPM company has increased above the standard ratio. NPM has increased every year despite being below the standard ratio.Return on investment companies under standard ratio, compared to every year the company is able to increase the ROI percentage indicates the company maintain financial stability.Return on equity companies under the standard, but every year the company maintained an increase in the percentage of equity ROE company maintains a steady increase. Keywords : Profitability, Financial Statements, Financial Performance.

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