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ANALISIS RASIO LAPORAN KEUANGAN SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PENDIDIKAN ADVENT CIMINDI (TK-SD-SMP-SMA), BANDUNG

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ABSTRACT FINANCIAL RATIO ANALYSIS AS A TOOL TO MEASIJRE THE FINANCIAL PERFORMANCE OF CIMINDI ADVENTIST ACADEMY (Kindergarten-Primary and Junior-High School), BANDT]NG by: Jeriko Simbolon This study aims to determine how the presentation of financial statements and ratio analysis used can be applied as a tool to assess the financial performance of Cimindi Adventist Academy (Kindergarten - primary and junior - high school), Bandung. This research uses descriptive method, the technique of collecting data through interviews and documentary studies. Based on the financial data of the Balance Sheet and Activity Cimindi Adventist Academy (Kindergarten - Primary and Junior - High School), from the end of June of the school year 201012009 up to June 201212011 the ratio analysis results can be generally known. From the datas of the school shown liquidity ratios increased each year, among others, the Current Ratios: 1.1658, 1.2107, ad 1.4038. Quick Ratios are: 1.1391, 1.2039, and 0.1372 d*lne n Jlumre 2012 / 2011. And the cash ratios generally decreased each year, namely, Cash Ratios: 0.8288, 0.4535, and 0.0887. Net Working capital ratios results are very low annual, namely: Net Working Capital Ratios arc: 0.0918, 0.1206, and 0.2352. Net Working Capital to Total Asset Ratios, i.e. 0.0184, 0.0225, and 0.0218. Leverage ratios decreased year- end of June 201012009 up to June 20l2D0ll, namely: Debt Ratios are: 0.1687, 0.1594, and 0.1190. Longterm Debt to Equity Ratios 0.0677, 0.0797, and 0.0737. Acriity Ratios i.e. Average Collection Period notably decreased and increased lrrmely: 22.0922, 21.9988, and 45.3149. Tumover ratios has decreased each year namely: Net Working Capital Tumover arc: 17 .9646, 9.8125, and 7.0157. Fixed Asset Tumover i,e. 1.0675,0.6673, aad 0.5080. Total Asset Tumover i,e.0.9291,0.5871, and 0.4694. Profitability ratios has decreased each year with Profit Margin Ratios are: -0.1978, -0.0038, and'0.0239. Rehrm on Asset Ratios ere: -0.1425, -0.0022, and -0.0101. Retum on Equity are: -0.1681, - 0.0029, and -0.0115. And the ratios of operating expenses to increase and decrease each year are: 1.1710, 1.1720, and 1.3173.