Analisis Rasio Likuiditas Guna Mempertahankan Profitabilitas Koperasi (original) (raw)
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Penelitian ini bertujuan menganalisis kinerja keuangan PT. Unilever Indonesia Tbk periode 2017 - 2019 berdasarkan rasio solvabilitas dan rasio profitabilitas. Metode penelitian ini adalah metode kuantitatif. Subjek dalam penelitian ini adalah PT. Unilever Indonesia Tbk sedangkan objek dalam penelitian ini yaitu laporan keuangan PT. Unilever Indonesia Tbk tahun 2017-2019. Teknik analisis data yang digunakan adalah dengan menghitung dan menganalisis laporan keuangan PT. Unilever Indonesia Tbk periode 2017-2019 dengan menggunakan rasio solvabilitas dan rasio profitabilitas. Hasil penelitian ini menunjukan bahwa kinerja laporan keuangan dari PT. Unilever Indonesia pada periode 2017 – 2019 untuk rasio solvabilitas mengalami kenaikan, dan rasio profitabilitas mengalami kenaikan dan penurunan yang dilihat dari standar industri perusahaan. Kesimpulan dari penelitian ini yaitu perhitungan rasio mengalami kenaikan atau turun berdasarkan standar industri dari laporan keuangan PT. Unilever In...
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Pengaruh Rasio Likuiditas, Rasio Aktivitas Dan Rasio Solvabilitas Terhadap Profitabilitas
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Return on equity describes the capability of the company which can be generated by own capital from this company by comparing net profit and own capital. In generating high level of return, the company will analyze what factors that have influence to the return level. The purpose of this research is to find out the influence of current ratio, total asset turnover and debt to equity ratio to the rate of return to the corporate capital which has been done by using Property and Real Estate as the research object. The samples are 34 property and real estate companies which are listed in Indonesia Stock Exchange and these companies have been selected by using purposive sampling. The research data has been carried out by using secondary data from the financial statement of Property and Real Estate Companies which are listed in Indonesia Stock Exchange (IDX). The result of this research shows that current ratio and total asset turnover has significant influence to the return on equity. Meanwhile, debt to equity ratio does not have any significant influence to the return on equity.
Analisa Rasio Likuiditas Dalam Mengukur Kinerja Keuangan Pt. Martina Berto, TBK (Tahun 2010 – 2016)
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Rasio keuangan adalah alat dalam menilai kinerja keuangan perusahaan yang bertujuan untuk mengetahui kemampuan perusahaan dalam membayar kewajiban jangka pendek secara tepat waktu serta mengukur kemampuan perusahaan dalam membiayai aktivitas operasi perusahaan. Adapun indikatornya adalah semakin mampu perusahaan membayar kewajiban atau utang jangka pendek perusahaan dan membiayai aktivitas operasi perusahaan, maka semakin sehat atau likud. Semakin turun kemampuan perusahaan membayar utang atau kewajiban jangka pendeknya dan membiayai aktivitas operasi perusahaan, maka semakin tidak sehat atau ill-likuid.
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Keberhasilan sistem agribisnis didukung oleh koperasi sebagai salah satu lembaga penunjang agribisnis. Salah satu keberhasilan koperasi dapat dilihat dari produktivitas koperasi. Rentabilitas merupakan bagian pengukuran produktivitas koperasi. Rentabilitas pada Koperasi Peternakan Bandung Selatan dari tahun 2008 sampai 2017 mengalami penurunan dan dikategorikan tidak baik. Rentabilitas berhubungan dengan likuiditas dan solvabilitas. Penelitian ini bertujuan untuk menganalisis rentabilitas, likuiditas dan solvabilitas Koperasi Peternakan Bandung Selatan;; menganalisis hubungan likuiditas, solvabilitas dengan rentabilitas Koperasi Peternakan Bandung Selatan;; mendeskripsikan faktor-faktor yang menyebabkan penurunan rentabilitas Koperasi Peternakan Bandung Selatan. Metode penelitian adalah studi kasus. Jenis data yang digunakan adalah data primer dan sekunder dengan teknik pengambilan data wawancara dan dokumentasi. Data dianalisa menggunakan Koefisien Konkordans Kendall W dan korelasi Rank Spearman. Hasil penelitian menunjukkan likuiditas Koperasi Peternakan Bandung Selatan selama 10 tahun dari tahun 2008 sampai 2017 dikategorikan sangat tidak baik, sedangkan untuk solvabilitas dan rentabilitas dikategorikan tidak baik;; terdapat hubungan likuiditas, solvabilitas dengan rentabilitas Koperasi Peternakan Bandung Selatan secara simultan. Secara parsial tidak ada hubungan yang signifikan antara likuiditas dengan rentabilitas dan ada hubungan yang kuat antara solvabilitas dengan rentabilitas Koperasi Peternakan Bandung Selatan;; penurunan rentabilitas terjadi karena kenaikan SHU relatif jauh lebih kecil dibandingkan kenaikan modal sendiri, aktivitas penjualan yang belum optimal, belum maksimalnya penggunaan modal untuk menciptakan penjualan, dan terlalu besarnya beban operasional serta beban lain-lain. Kata kunci: likuiditas, solvabilitas, rentabilitas, koperasi. ABSTRACT The successful of agribusiness system is highly supported by the condition of the cooperatives as on of the supporting assotiation of agribusiness. One of successful cooperatives parameter is the productivity, which can be measured by profitability. Profitability in the Koperasi Peternakan Bandung Selatan from 2008 to 2017 is decreasing and has not good category. Profitability is related to liquidity and solvency. The objective of this study is to analyze the profitability, liquidity and solvency of the Koperasi Peternakan Bandung Selatan;; analyze the relationship between liquidity, solvency and profitability of Koperasi Peternakan Bandung Selatan;; describe the factors that cause a decrase in profitability of Koperasi Peternakan Bandung Selatan. The case study method was used in this study. The primary and secondary data were used with interview data collection and documentation techniques. The data were analyzed using Kendall W. Coordance Coefficient and Rank Spearman correlation. The results showed that the liquidity of