ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO PROFITABILITAS UD MUTIARA MEBEL SAMARINDA TAHUN 2019-2021

Abstract

This study aims to determine and analyze the financial performance of UD Mutiara Mebel Samarinda in terms of profitability ratio based on financial statement data from 2019 to 2021

The theoretical basis used in this study is financial management, financial statements and profitability ratios This research was conducted on the object of UD Mutiara Mebel Samarinda by examining financial statements in the form of income statements and balancd sheets.

The analytical tool used in this study is the profitability ratio which indudes Net Profit Margin, Return On Investment and Return On Equity.

The result of the research show that the Net Profit Margin in 2019 to 2021 decrease. This decreased was due to a decrease in net profit and decreased net sales. Return On Investment in 2019 to 2021 decrease. The decrease was caused by a decrease in net profit and a decrease in total asset. Retutn On Equity in 2019 to 2021 decreased. This decrease was due to decrease in net profit and decrease in total equity.