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All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis
Florida Regula Anus
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Economics, Econometrics & Finance

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Analisis Rasio Liquiditas dan Rasio Aktivitas Terhadap Kinerja Keuangan Pada Hotel Dalton Makassar Andi Bintang Balele; Muhtazib Muhtazib; Florida Regula Anus
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 1 No. 3 (2021): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v1i3.2946

Abstract

The purpose of this study is to analyze the financial performance of Dalton hotel using liquidity ratio and activity ratio. Qualitative data analysis method is used in this study. The finding shows that in the financial statements at the Dalton hotel in the period of 2018-2020, there are fluctuations in the level of liquidity that has been achieved, which in the aspect of liquidity ratio using current ratio calculations, it that can be declared liquid/healthy. Meanwhile, if measured by the aspect of quick ratio, it is also declared liquid/healthy. In terms of cash ratio in 2018 it is declared not liquid/unhealthy, while in 2019 and in 2020 it was declared liquid/healthy. Of these theree aspects, it can be seen that the liquidity rate of Dalton hotel in 2018-2020 is quite good. In the activity ratio of the 2018-2020 period, obtained results where that asset TurnOver can be declared unhealthy/bad. However, in the inventory turnover ratio and receivable turnover ratio, it can be declared halthy/good.
Co-Authors Bintang Balele muhtazib, muhtazib