ANALISIS LAPORAN KEUANGAN PADA PT. SAPADIA WISATA HOTEL CABANG PASIR PENGARAIAN
Keywords:
Current Ratio (CR), Debt to Equity Ratio (DER), Receivable Collection Period (RCP), Profit Margin (PM).Abstract
This research was conducted at PT. Sapadia Wisata Hotel Pasir Pengaraian. This study uses secondary data from financial reports collected by using the method of documentation. The method of analysis used in this study is descriptive while the analysis of financial statements using ratio analysis of financial statements and ratio analysis. By using financial ratios such as current ratio (CR), debt-to-equity ratio (DER), receivables collection period (RCP), profit margin (PM) of the obtained results that PT. Sapadia Wisata Hotel Pasir Pengaraian has a poor financial performance in the period of the study, namely 2009, 2010, and 2011 Ability PT. Sapadia Wisata Hotel Pasir Pengaraian in generating profits still low, it is characterized by the profit margin each year of observation (2009,2010 and 2011) is negative or always experience a lossReferences
Aulia, Asti Martha, 2007. Analisis Laporan Keuangan Untuk Menilai Kinerja Pada Kelompok Industri Tekstil dari Tahun 2003-2005. Bandung. Universitas Widyatama
Elvy Maria Manurung, 2011. Akuntansi Dasar Untuk Pemula. Jakarta. Erlangga
F. winarni dan G. sugiyarso, 2006. Konsep dasar dan siklus akuntansi. Jogjakarta. Media pressindo
Hery, 2009. Akuntansi keuangan menengah 1. Jakarta. Bumi aksara
Ikatan Akuntan Indonesia, 2009. Standar Akuntansi Keuangan per 1 Juli 2009. Jakarta. Salemba Empat
Kasmir, 2012. Analisis laporan keuangan. Jakarta, PT. RAJAGRAFINDO PERSADA
K. R. Subramanyam 2010. Analisis Laporan Keuangan. Jakarta . Salemba Empat
Lili M. Sadeli, 2010. Dasar-dasar Akuntansi. Jakarta. Bumu Aksara.
Munawir 2010. Analisa Laporan Keuangan. Yogyakarta. Liberty Yogyakarta.
Sofyan syafri harahap, 2013. Analisis kritis atas laporan keuangan. Jakarta. PT. raja Grafindo Persada.
