FINANCIAL PERFORMANCE ANALYSIS BASED ON LIQUIDITY RATIO, PROFITABILITY RATIO AND SOLVENCY RATIO CASE STUDY ON CV. FRIENDS PRODUCTION

  • Umi Kulsum Lecturer of the Faculty of Economics and Business
  • Siti Fauziah Students of the Faculty of Economics and Business University of 17 August 1945 Samarinda
DOI: https://doi.org/10.5281/zenodo.7292027
Keywords: Financial Performance, Financial Ratios, CV, Friends Production

Abstract

The purpose of the study was to analyze the financial performance of CV. Friends Production using the Liquidity Ratio, Profitability Ratio and Solvency Ratio approach.This research was conducted for 3 months on CV. Friend's Production address Jl. AnggrekMerpati 6 No. 52 Rt. 23 Air Putih Urban Village, SamarindaUlusub District, Samarinda City, East Kalimantan Province.

This research is quantitative, data collection is carried out on the 2017-2021 financial statements which include statements of financial position, changes in equity, profit and loss and cash flows.Analysis of the data used are financial ratios which include: Liquidity Ratio, Solvency Ratio, and Profitability Ratio.

The results showed that: (1) the financial performance of CV. Friend's Production with liquidity ratio analysis shows good performance so that the company is included in the category of healthy industrial companies in its financial aspect; (2) the financial performance of CV. Friend's Production with analysis of the solvency ratio on the debt to equity ratio and debt to asset ratio shows poor performance. This is because the total debt generated by the company does not match the declining equity and the total debt generated by the company does not match the total assets generated by the company. increase; and (3) the financial performance of CV. Friend's Production with profitability ratio analysis on Gross Profit Margin, Net Profit Margin Return On Assets and Return On Equity shows good performance.

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Published
2022-11-04
How to Cite
Kulsum, U., & Fauziah, S. (2022). FINANCIAL PERFORMANCE ANALYSIS BASED ON LIQUIDITY RATIO, PROFITABILITY RATIO AND SOLVENCY RATIO CASE STUDY ON CV. FRIENDS PRODUCTION. GPH-International Journal of Business Management, 5(11), 01-10. https://doi.org/10.5281/zenodo.7292027
Issue
Vol 5 No 11 (2022): GPH-International Journal of Business Management
Section
Articles

Copyright (c) 2022 Umi Kulsum and Siti Fauziah

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