Jurnal Manajemen Bisnis
Vol 18 No 4 (2021)

Rasio Profitabilitas dan Penilaian Kinerja Keuangan UMKM

Laily Nurjanah (STIE Mahardhika Surabaya)
Tia Masherly Berlianna (STIE Mahardhika Surabaya)
Risxa Ayu Anggreani (STIE Mahardhika Surabaya)
Siti Mudzalifah (STIE Mahardhika Surabaya)
Tatanka Rizky Adinugroho (STIE Mahardhika Surabaya)
Hendra Dwi Prasetyo (STIE Mahardhika Surabaya)



Article Info

Publish Date
31 Oct 2021

Abstract

This study analyzed the financial performance of MSME (Micro, Small and Medium Enterprises) Alove.it by using profitability ratio analysis. Methods of research using quantitative descriptive method. The type of data used for this research is secondary data. This study uses the financial statements of MSME ( Micro, Small, and Medium Enterprises) Alove.it with the period of October 2021 – November 2021. The performance can be judged as good or less good based on the results of the analysis reports on its finances. According to Harahap (2008:216), there are several financial analysis techniques that can be used to assess a company, one of them using the ratio analysis method. The technique used in this analysis is a technique of financial ratio analysis. The results showed in the month of October to November, Gross Profit Ratio decreased by 2%. However, it can still cover business expenses and also generate a net profit for the business. Overview of the months of October and November the Net Profit Margin of 42%. Overview in October and November decline in ROA by 38 % to 21 % and in October and November decline in ROE by 38% to 21%.

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Journal Info

Abbrev

magister-manajemen

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Manajemen Bisnis dengan pissn 1829-8486 adalah publikasi ilmiah yang diterbitkan oleh Program Studi Magister Manajemen Pascasarjana Universitas Pendidikan Nasional. Jurnal ini diterbitkan dengan maksud utama mendiseminasi artikel ilmiah baik berupa hasil penelitian maupun telaah literatur ...