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ANALISIS RASIO LAPORAN KEUANGAN DALAM MENGUKUR TINGKAT KINERJA KEUANGAN PADA PT. POS INDONESIA (PERSERO) BANDUNG

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The purpose of this research is to know how financial statement analysis by using unalysis ratio and in measuring level of performance at PT' Indonesia Post (Persero) Bandung as known from balance sheet statement analysis and income statement report for the year 2003,2C04,2005,2006,200'7 ' Research is done by using descriptive quantitative method, where data is obtained based on situation of reality, anilyzed and finally is taken a conclusion' Data is obtained through interview, direct survey and bibliography study' Data were ,"Ayr"a ,rsinf is liquidity ratio, leverage ratio (solvability), activity ratio' p-fitubility trtio (rent;bi[ty), and horizontal analysis and vertical analysis' As per standard ratio the analysis indicates that there is existence of downdraft at Iiqr'iaiay ratio in the year of i00U, for example current ratio the year of 2003 is t.bS, in th" year of 2ti04 is 1.09, in the year of2005 is l'04, in the year of 20O6 is t.OZ, *trite in the year of 2007 is 1.00. For ratio leverage (solvorcy) experiences improvernent ofdebt ratio (debt to asset ratio) in the end year of2007 is'O.SO. tow iowndraft happened in the year of 2005 is 0'71 and highest i-prorernort huppened in thi year of 2006 is 0.g2. For the activity ratio happened i-pror"__r at working capital tumover in the year-end of 2007 is I19.03, while downdraft only happened once in the year of 20Ol is 8'34' For profitability ratio ttrere is downdrafl at gross margin between the year of 2003 is 2'33 and in the year of 20o7 is 2.O2. The result of horizontal comparative analysis financial statements for the year 2OO3-2CF7, it is known that asset total, obligation and equity at difference every year experiences improvernent especially in the year 2006'2007 equal to Rp i.OZO.ziZ.gle.S88, although at initial difference of the year of 2003-2004 experiencing downdraft equal to Rp 182.003.373.405, because level of costs which in releasing loans to govemment as well as to the side of other investor. while vertical comparative analysis of financial statements for dre year 2003- 2007 indicates that highest percantage from asset comes from current assets equal to 85.43Yo is in the year of 2001. While for profit and loss highest percentage is in the year of 2005 in operating cost equal to 5l .l 8%