ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN RASIO PROFITABILITAS DAN RASIO LIKUIDITAS STUDI KASUS PADA USAHA JASA FOTOCOPY DI KOTA SORONG

Abstract

This study aims to assess the company's financial performance in the Photocopy Service business in the city of Sorong by using financial ratio analysis during the period 2016-2018 in the company's financial statements. The research was conducted at a photocopy service business registered at the Department of Trade and Industry in Sorong City. The method of data collection carried out in this study is the documentary method through financial statements. The sampling technique used is the saturated sample method. The manager as the participating analysis unit is 10 photocopy service business managers. Data analysis uses liquidity ratios and profitability ratios The results showed that the liquidity ratio in the business of photocopying the city of Sorong from 2016 to 2018 was good from current ratio, fast ratio, cash ratio and net working capital ratio to total assets so that it could meet its short-term liabilities in 2016 and 2018 it is good for operating profit margins and ROI even though the net profit margin is still not optimal in 2018 as well as in 2016 so there is a need for this business capability to increase profits. Keywords: Financial Performance, Liquidity Ratio, Profitability Ratio