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ANALISIS LAPORAN KEUANGAN SEBAGAI ALAT BANTU MANAJEMEN DALAM MENGUKUR KINERJA KEUANGAN PADA PT.AXIS SENTRAL OPTIK

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This research was conducted to explain on how the analysis of financial statement can help management to measure,/ assess the financial performance PT. Axis Sentral Optik from 2005 to 2008. The method used is descriptive method, which collected data based on real circumstances , processd analyze4 and drawn conclusion While data collection techniques was obtained throught interviews and document study. The data used is the balance sheet and consolidated income statement from 2005 to 2008. The result of presenting the Balance Sheet 2005 to 2008 is the total of assets sequencely arnounted to Rp 1,284,350,311.74; Rp I,107,545,304.13; Rp 1230,342,170.87; Rp 1,075,375,344.27. The total of Liabilities sequencely are equal to Rp 765,159,084.13; Rp 581,959,829.49; Rp 662,799,797.75; Rp 469,609,585.73.The total Equity sequncely amounted to Rp 519,191,227.10; Rp 525,585,474.64;Rp 567,542,373.12;Rp 605,?65,758.54. The presentation of the consolidated Income Statement in 2005 to 2008 , the profit sequencely are Rp 39,002, I 3 8. 5 I ; Rp 6,39 4,247 .5 4; Rp 4 1,9s6, 898 .48; Rp 38,223,485.42. The analysis of the financial statement done which is financial ratio anelysis such as liquidity ratio, activity ratio, leverage ratio, and profitability ratio. Also vertical and horizontal analysis were done to anelyse the financial statement. The financial performance of company generally is quite satisfactory, because the average of the rafio of the company is above the specified standar4 and the company never suffered a loss, although it is only a small gain. But even so, there are some unfavorable ratio because the company is below the company's standard such as: current ratio and cash ratio in 2005, quick ratio and cash ratio in 2006, debt of ratio in 2005, total debt to equity ratio in 2005 to 2007, inventory tumover in 2005 and 2006, rute of retum on assets in 2005 to 2N7, and the rate of rctum on equity in 2007. But, the ratio shown never be in a negative results.