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ANALISIS LAPORAN KEUANGAN SEBAGAI ALAT BANTU UTNUK MENILAI KINERJA KEUANGAN PT.POLYSINDO EKA PERKASA II KARAWANG

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PT. POLYSINDO EKA PERKASA II, Karawang is a company that operates textile industry. The purpose of this research is to know how financial statement analysis can be used as an aid to appraise the financial performance of PT. POLYSINDO EKA PERKASA II, Karawang. The researcher used descriptive method, gathering data techniques that were applied in this research are interview, documentation and library research. Data andyzed were balance sheet and income statement of 200.3 to 2N7. PT. POLYSINDO EKA PERKASA II, Karawang financial statement follow the head division financial statement stnnctue (PT. POLYSINDO EKA PERKASA), that causes some of the account were not used (empty). ln appraising financial performance of PT. POLYSINDO EKA PERKASA II there is some people involve, which Finance Manager, Finance Director of head division, auditor and company consultan. Finance Director in appraising financial performance is based on the PT. POLYSINDO EKA PERKASA II financial statement, then the financial statement will be compare with financial statement projection than was made before in the early of the year. Finance Manager help in gaining the financial performance as he conducted weekly and monthly evaluation meeting. Financial statement "nalysis as aid to appraise the financial perforrrance of PT. POLYSINDO EKA PERKASA II, karawang. PT. POLYSINDO EKA PERKASA II Financial statement analyisis 2003 until 2007 showed a very low ratio but there is also ratio that increased In general the ratio is; Liquidity Ratio that is current ratio 0.39, 0.36, 0.35, 1.07, 1.03. Quick Ratio 0.23, 0.18, 0.19, 0.55, 0.60. Cash Ratio 0.0062, 0.0030, 0.0086, 0.0106, 0.0126. The ratio indicate that current liabilities has been covered by current activities in the year 2006 and 2007. The Profitability is in minus that is because the company experienced loses during 2003 until 2007 but there is n on Asset there is no decreasing loss (0.08), (0.11), (0.0t), (0.13), (0.12). Activity ratio looks better, it is seen from the Average Collection Period 70 days, 38 days, 25 days, 34 days and 29 days. Fixed Asset Turnover 0.37 , 0.72, 1.28, 1.57,2.31. Also Total Asset Turnover 0.32, 0.60, I .05, 1.12, 1.49. For Leverage Ratio, Debt Ratio showed increasing every year 1.55, 1.72, 1.87,2.00,2.17. According to comparation analysis from 2003 until 2007 from the result of horizontal analysis at balance sheet and income statement showed that amount of total asset liabilities and equity has been decreasing every year 7.48%o, 8.64%, 0.80%, 4.'16%o. Sales is increasing every year 72.53%, 58.M%, 6.63%o, 26.220/o. from vertical analysis in balance sheet founded that fixed asset has the biggest percentation in total asset 86.67%, 84.030/0, 81.M%, 71.78%,64.410/o and in liabilities it is long term liabilities to company that have a special relationshtp 123.58%, 131.52%, 140.06%, 175.22yo, 184.03%. The biggest percentage in income statement is Cost of Goods Sold 122.19%o, 109.22%, t03.37%, 108.81 %, 104.88%.