ANALISIS RASIO LIKUIDITAS DAN RASIO AKTIVITAS PADA PT. PELAYARAN JADI BERLIAN SAMUDRA TAHUN 2018-2019

Abstract

VERA, Faculty of Economics, University of 17 August 1945 Samarinda. Analysis of Liquidity Ratio and Activity Ratio at PT. Pelayaran Jadi Berlian Samudra in Samarinda. The First Advisor, Prof. Dr. H.Eddy Soegiarto K,S.E.,M.M and the Second Advisor is Mr. Daury Rahadian Sriandanda, S.E., M.Si.          The purpose of this study was to determine and analyze the finances of PT. Pelayaran Jadi Berlian Samudra in 2018-2019 which is reviewed with the current ratio and cash ratio, working capital turnover and fixed asset turnover.The theory of this research is management accounting which focuses on the analysis of financial statements, using two ratios, namely the liquidity ratio and the activity ratio.          The analytical tool used is the current ratio and cash ratio for liquidity ratios, working capital turnover and fixed asset turnover for activity ratios. The research data needed is 2018 – 2019.          The results show that the current ratio has increased by 71% and the cash ratio (Cash Ratio) is 27%, working capital turnover has increased by 3 times and fixed asset turnover is 10. Time          Based on the analysis, it can be concluded that this study shows that the liquidity ratio in terms of the current ratio and cash ratio can meet or pay off short-term debt, because both the current ratio and the cash ratio have increased. The activity ratio in terms of working capital turnover and fixed asset turnover increased, this increased the company's ability to utilize its source of funds.