<![CDATA[The formulation of the problem in this study is whether the liquidity ratio, efficiency, solvency ratios and profitability ratios of 2013, 2014 and 2015 experienced an increase or decrease in PT PLN (Persero) Area Samarinda. The purpose of this study was to analyze the causes of changes in financial position of PT PLN (Persero) Area Samarinda. The analysis tool used is using liquidity ratios, efficiency ratios, solvency ratios and profitability ratios. After doing research visible results of the analysis as follows. The liquidity ratio: a. current ratio in 2013 amounted to 4.04%, 0.37% in 2014 and 2015 was 1.03%. b. quick ratio of 1.45% in 2013, 0.08% in 2014 and 2015 amounted to 0.09%. efficiency ratio: a. the ratio of total asset turnover in 2013 amounted to 134 times, in 2014 amounted to 162 times and in 2015 amounted to 161 times. b. the ratio of the average collection period in 2013 amounted to 14 days, for 24 days in 2014 and 2015 amounted to 45 days. The solvency ratio: a. terhdap debt ratio total assets in 2013 amounted to 0.08%, amounting to 0,24% in 2014 and 2015 amounted to 0.25%. b. the ratio of liabilities to equity in 2013 0.04% 2014 0.15% and 2015 of 0.14%. the profitability ratio in 2013 operating profit margin of 1.19%, 0.94% in 2014 and 2015 amounted to 1.11%. a final conclusion can be derived after careful analysis of finance at PT PLN (Persero) Area samarinda has increased.Keywords: LikuiditasRasio, Efficiency Ratio, Solvabilitas Ratio and Profitability Ratio.]]>
