Please use this identifier to cite or link to this item: https://repositori.uma.ac.id/handle/123456789/23303
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dc.contributor.advisorRasdianto-
dc.contributor.authorLubis, Muhammad Ali-
dc.date.accessioned2024-03-04T02:34:03Z-
dc.date.available2024-03-04T02:34:03Z-
dc.date.issued2006-
dc.identifier.urihttps://repositori.uma.ac.id/handle/123456789/23303-
dc.description63 Halamanen_US
dc.description.abstractUntuk menilai efisiensi dan efektivitas penggunaan sumber dana dalam perusahaan diperlukan analisa dan evaluasi terhadap kegiatan dan laporan kegiatan usaha. Salah satu metode yang dapat digunakan adalah dengan menggunakan analisis rasio keuangan yaitu suatu metode analisa untuk mengetahui perbandingan dari pos-pos tertentu dalam neraca atau laporan laba rugi secara individu atau kombinasi dari kedua laporan tersebut. Manfaat utama dari analisis rasio keuangan adalah untuk dijadikan sebagai penilaian atas kinerja dalam suatu perusahaan dengan mengidentifikasi masalah keuangan yang dialami suatu perusahaan. Dengan adanya analisis rasio keuangan akan diketahui tingkat likuiditas, solvabilitas dan rentabilitas serta efektivitas operasi perusahaan. Dalam pembahasan ini, rasio-rasio keuangan yang dianalisis terdiri dari : a. Rasio-rasio likuiditas (terdiri dari : Current Ratio, Acid Test Ratio I Quick Ratio, Cash Ratio, Working capital to total assets ratio) b. Rasio Leverage (terdiri dari : Total debt to equity ratio, Total debt to total capital ratio, Long term debt to equity ratio, Tangible assets debt coverage, Time interest earned ratio. c. Rasio Aktivitas (terdiri dari : Total Assets Turnover, Receivable turover, Average collection period, Inventory turnover, Average day's turnover, Working capital turnover) d. Rasio Profitabilitas (terdiri dari : Gross profit margin, Operating income ratio, Operating ratio, Net profit margin, Earning power of total investment, Net earning power ratio, Rate of return for the owners). Bagi pihak internal perusahaan, hasil analisis rasio merupakan salah satu dasar pertimbangan dalam pengambilan keputusan dan kebijakan untuk diterapkan pada masa yang akan datang. Disamping itu hasil analisis rasio ini juga bermanfaat bagi pihak eksternal seperti kreditur, bank, investor, pemerintah dan pihak-pihak lain yang berkepentingan dengan perusahaan untuk menentukan keputusan dan tindakan serta kebijakan apa yang akan ditempuhnya. Dengan adanya analisa rasio keuangan, diharapkan pihak eksternal dan internal perusahaan dapat mengambil kebijakan dan tindakan yang tepat guna mencegah terjadinya kendala-kendala yang mungkin timbul pada masa mendatang sehingga akan semakin mudah dalam mencapai tujuan yang telah ditetapkan. To assess the efficiency and effectiveness of the use of financial resources in a company, analysis and evaluation of business activities and reports are needed. One method that can be used is to use financial ratio analysis, which is an analysis method to determine the comparison of certain items in the balance sheet or profit and loss report individually or in a combination of the two reports. The main benefit of financial ratio analysis is that it can be used asassessment of performance in a company by identifying financial problems experienced by a company. With financial ratio analysis, the level of liquidity, solvency and profitability as well as the effectiveness of the company's operations will be known. In this discussion, the financial ratios analyzed consist of: a. Liquidity ratios (consisting of: Current Ratio, Acid Test Ratio I Quick Ratio, Cash Ratio, Working capital to total assets ratio) b. Leverage Ratio (consisting of: Total debt to equity ratio, Total debt to total capital ratio, Long term debt to equity ratio, Tangible assets debt coverage, Time interest earned ratio. c. Activity Ratio (consisting of: Total Assets Turnover, Receivable turnover , Average collection period, Inventory turnover, Average day's turnover, Working capital turnover) d. Profitability ratios (consisting of: Gross profit margin, Operating income ratio, Operating ratio, Net profit margin, Earning power of total investment, Net earning power ratio, Rate of return for the owners). For internal company parties, the results of ratio analysis are one of the basic considerations in making decisions and policies to be implemented in the future. Apart from that, the results of this ratio analysis are also useful for external parties such as creditors, banks, investors, the government and other parties with an interest in the company to determine what decisions and actions and policies they will pursue. With financial ratio analysis, it is hoped that external and internal parties of the company can take appropriate policies and actions to prevent obstacles that may arise in the future. so that it will be easier to achieve the goals that have been set.en_US
dc.language.isoiden_US
dc.publisherUniversitas Medan Areaen_US
dc.relation.ispartofseriesNPM;028330129-
dc.subjectrasio keuanganen_US
dc.subjectfinancial ratiosen_US
dc.titleAnalisis Rasio Keuangan pada PT. Permata Hijau Sawit Medanen_US
dc.title.alternativeFinancial Ratio Analysis at PT. Medan Palm Green Permataen_US
dc.typeThesisen_US
Appears in Collections:SP - Accountancy

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