ANALISIS LIKUIDITAS DAN PROFITABILITAS PADA UMKM SAPUTRA SNACK PAK UCIL DI KOTA BONTANG

Abstract

The purpose of this study was to find out and analyze the financial performance of the UMKM Saputra Snack Pak Ucil in 2018-2021 as measured using liquidity ratios (current ratio and quick ratio) and profitability ratios (return on assets and return on equity).

The analytical tools used in this study are current ratio and quick ratio for liquidity ratios and return on assets and return on equity for profitability ratios.

The results of the study show that the current ratio in 2018-2019 has increased by 249,93%, in 2019-2020 it has increased by 52,13% and in 2020-2021 it has increased by 2.000,74%. And the quick ratio in 2018-2019 has decreased by 201,56%, in 2019-2020 it has increased by 9,3% and in 2020-2021 it has increased by 1.299,4%. Return on assets in 2018-2019 has increased by 13,79%, in 2019-2020 it has decreased by 8,92%, and in 2020-2021 it has increased by 8,47%. Return on equity in 2018-2019 has increased by 28,36%, in 2019-2020 it has decreased by 23,44% and in 2020-2021 it has increased by 13,68%.