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All Journal PIAF : Paser Institute Journal Of Accounting And Finance
Erni Susanti
STIE Widya Praja Tanah Grogot
Economics, Econometrics & Finance

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ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, DAN RENTABILITAS PADA COMMANDITAIRE VENOOTSCHAP (CV) AGRAPAMA CIPTAPRASADA PASER DI TANAH GROGOT Yeni Rizkiya; Amir Hamzah; Erni Susanti
Paser Institute Of Accounting and Finance Vol. 1 No. 1 (2023): Juni 2023
Publisher : Paser Institute Of Accounting and Finance

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Abstract

This study aims to determine the level of development of the ratio of Liquidity, Solvency, and Profitability at CV. Agrapama Ciptaprasada Paser is based on the financial reports for 2020, 2021, and 2022 to measure the company's financial performance. Based on the results of the analysis of the Liquidity Ratio at CV. Agrapama Ciptaprasada Paser, namely the Current Ratio in 2020 was 5.53 times, experiencing a decrease of 2.19 times in 2021 to 3.34 times. Then, the Quick Ratio in 2020 was 553%, decreased by 219% in 2021 to 334%. Based on the results of the Solvency Ratio analysis on CV. Agrapama Ciptaprasada Paser, namely the 2020 Debt to Asset Ratio of 16%, increased 12% in 2021 to 28%. The 2020 debt-to-equity ratio is 19%, increasing by 20% in 2021 to 39%. Based on the results of the analysis of the Profitability Ratio on the CV. Agrapama Ciptaprasada Paser's Net Profit Margin in 2020 was 12%; in 2021, it remained at 12% and decreased 2022 by 2% to 10%. Then Return on Investment (ROI) in 2020 was 147%; in 2021, it increased by 145% to 292%; and in 2022, it decreased by 79% to 213%. Then, the Return on Equity (ROE) in 2020 was 21%, increased in 2021 by 28% to 49%, and in 2022 decreased by 27% to 22%, according to the analysis of the financial statements of CV. Agrapama Ciptaprasada Paser, by using these ratios, researchers can provide conclusions and suggestions, namely to take more into account the use of capital to minimize idle funds, increase effectiveness in managing asset management, and be more efficient in managing one's capital.
ANALISIS RASIO LIKUIDITAS, SOLVABILITAS DAN RENTABILITAS PADA COMMANDITAIRE VENNOOTSCHAP (CV) SUMBER REZEKI DI TANAH GROGOT Ika Nurhazanah; Amir Hamzah; Erni Susanti
Paser Institute Of Accounting and Finance Vol. 1 No. 1 (2023): Juni 2023
Publisher : Paser Institute Of Accounting and Finance

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The researcher formulated the research problem, namely "What is the level of Liquidity, Solvency and Profitability ratios in Commanditaire Vennootschap (CV) Sumber Rezeki based on financial reports for the period 2020, 2021 and 2022" with the research objective namely "To analyze the level of Liquidity, Solvency and Profitability ratios on CV. "Source of Fortune based on financial reports for the periods 2020, 2021 and 2022." The results of the research that the researchers got were as follows: Analysis of the liquidity ratio shows that the company in fulfilling its short-term obligations is in a fairly good condition. With a current ratio in 2020 of 8.57 times, in 2021 of 7.41 times and in 2022 of 0.1 times. The quick ratio in 2020 was 8.57 times, in 2021 it was 7.41 times, and in 2022 it was 0.1. The cash ratio in 2020 was 822%, in 2021 it was 718%, and in 2020 it was 4%. The solvency ratio analysis shows that the company is in good condition in fulfilling all of its obligations. The Debt to Asset Ratio in 2020 is 12%, in 2021 it is 13%, and in 2022 it is 70%. Debit to Equity in 2020 is 13%, in 2021 is 15%, and in 2022 is 24%, the Long Term Debt to Equity Ratio in 2020, 2021 and 2022 cannot be analyzed due to the unavailability of long term liabilities. The profitability ratio analysis shows that the profit margin calculation results for 2020 are 11%, 2021 are 23%, and in 2022 are 11%. Net Profit Margin in 2020 will be 8%, in 2021 it will be 10%, and in 2022 it will be 6%. Return on Investment in 2020 will be 15%, in 2021 it will be 29% and in 2022 it will be 31%. Return on Equity in 2020 was 17%, in 2021 it was 34%, and in 2022 it was 104
Co-Authors Amir Hamzah Ika Nurhazanah Yeni Rizkiya