Text

ANALISIS RASIO LAPORAN KEUANGAN SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PT. VISION EASE ASIA,

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT FINANCIAL RATIO ANALYSIS AS FINA}ICIAL PERTOR}TANCE T(rcL TO MEASURE Pt. VISION EASE ASIA, CIKARANG By: Carlos Arifson Sinaga This study aims to determine how the presentation of financial statements and ratio analysis is used as a tool to assess the financial performance. Vision Ease Asi4 Cikarang. This thesis uses descriptive method, the technique of collecting data tfuough interviews and documentary studies. The data used are the balance sheet and income statement from 2010 until 2012. Based on the rcsearch results of the financial ratio analysis of PT. Vision Ease Asia from 2010 until 2012 then it is generally seen on the compa.nyls cunent ratio has decreascd each year include the Cunent Ratio 1.04028, 0.3 l0E, 0.328. Quick Ratio ie,0.7M53,0151,0.174- Cash Ratio ie, 0.06194,0.00824,0-01 16. Leverage ratio increas€d from 2010 to 2011 and decreased in 2012 the Debt Ratio 0.581, 0.641, 0.5t5. Debt to Equity Ratio 1,38t, 1,792, 1,645. Activity ratios increased annually among others; Average Collection Period 40.3165, 29.1587, 4.0817. Fixed Asset Tum Over 0.0144, 0.0745,0.0949. Total Asset Turn Over 0-0122, 0.0604, 0.0757.lnventory Tum Over 0.130, 0.716,0.844. Pmfitability ratios have increased and decreased every year, among others; Profit Margin increased every year ie -0.1066, {.0595, 0.0407. R.etum on Assets fell to -0,0035 4.0013 but rose to 0.0030 in 201 2. Return on Equity decreased to -0010 -0.003 I but rose to 0.0077 in 2012. Based on the analysis of financial statements of PT. Vision Ease Asia, profitability ratios suffered losses in 201 I is smaller than the previous year. It is caused by an increase in net income of each year. Activity ratio indieates that the company's sales increases every yeal and does not affect the collection of accounts receivable. Liquidity ratios generally declhe due to the iocrease in euntlrt assets is not proportional to the increase in currcnt liabilities. The increase in the leverage ratio from 2010 to 20ll due to an increase in total debt of companies that arc not comparable to the increase in total asscts of the company and increase the company's equity. In 2012 there is a decrease in the leverage ratio which shows an increase in total assets of the company comparEs to total debt of tle company