ANALISIS RASIO LIKUIDITAS KEUANGAN PADA PERUSAHAAN PERUM PERUMNAS WILAYAH VII MAKASSAR SEBAGAI ALAT PENGAMBILAN KEPUTUSAN

Tamsil Tamsil

AkMen JURNAL ILMIAH
Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah

The research objective was to determine the performance of the Company's financial perspective Perumnas Region VII Makassar, using financial ratio analysis of the company's year-to-year (2006-2010) by using the liquidity ratio. The method of analysis used in this study is the Ratio Analysis Liquidity Ratios Liquidity namely; Current ratio The current ratio is used to determine ability to meet short-term liabilities ratio and cash ratio measures the company's ability to pay its current debts with the cash equivalent of cash. The results showed that the liquidity ratio for 5 (five) years, from 2006 s / d 2010 figures current ratio shows the percentage of positive value suggests that it is the obligation / debt can be secured by the company's current assets, so that the company can be said to be illiquid.