ANALISIS KINERJA KEUANGAN PADA PT. BERSAMA PASTI JAYA MAKASSAR

Abstract

This study carried out in April to June 2016 to PT Bersama Pasti Jaya. This study aims to see how the development of the financial performance of PT Bersama Pasti Jaya for 5 years since 2011 up to 2015. Financial ratios used is Quick Ratio, Current Ratio, Debt to the total assets ratio, Debt to Equity Ratio( DER), Return on Investment( ROI), Receivable Turnover, and Average Collection Period. financial ratios were analyzed is based on the financial statements of the financial year 2011, 2012, 2013, 2014, and 2015. Financial performance is one of the terms of which is often be monitored by investors as investment. So that the presence of capital increase the company will produce the level of higher profits. So is the company PT Bersama Pasti Jaya although the company fluctuated in the profit but the company is still generate profit. But if capital left to decline continues to it will indirectly bad on the ability company in generating profits, so required information about the financial performance. To obtain materials and data connection with the thesis writing this, the author of conduct research using qualitative descriptive analysis, using analytical techniques financial ratios for analysis of financial statements and methods of comparative analysis to know the development as well as financial performance assessment of the company. From research has been author was known that the financial performance of the company PT Bersama Pasti Jaya ie liquidity ratio, Solvency, Profitability and activities, can be described that each year financial performance of companies increasingly decreased, but the company still can be categorized quite well as seen from the liquidity ratio and solvency ratio, the company still can refer to meet short- term liabilities as well as long term. If seen from the company' s ability in generating profit or profit to the year enhancement. It describes the company has efficient because enchancement levels of profit generated by the overall use of assets.