Analisis Rasio Profitabilitas dan Rasio Aktivitas Sebagai Dasar Penilaian Kinerja Keuangan Pada CV. Berlian Jaya Sentosa

Putra, Yogi Kusuma (2019) Analisis Rasio Profitabilitas dan Rasio Aktivitas Sebagai Dasar Penilaian Kinerja Keuangan Pada CV. Berlian Jaya Sentosa. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this research is to analyze financial performance on CV. Berlian Jaya Sentosa through activity ratio analysis and profitability ratios. The research model carried out is through field research, namely research directly in the company by conducting direct interviews with leaders and employees of the company, analyzing financial reports and library research, namely research carried out using literature and writings which is closely related to the object of writing intended to obtain the theoretical foundation that will be used in discussing the problem under study. The results showed that the activity ratio had increased, in 2016, while the profitability ratio had decreased in 2016 and 2017. Based on the results of the calculation of the financial performance of CV. Berlian Jaya Sentosa for a period of three years when viewed from profitability ratios and the ratio of its activities is less efficient, it is evident that companies fail in planning and implementing strategies to increase company profits. The company is unable to evaluate or maintain success in financial performance in the past. This can result in a decrease in the number of customers in the future.

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