ANALISIS LAPORAN KEUANGAN PADA PT. SAPADIA WISATA HOTEL CABANG PASIR PENGARAIAN

Authors

  • Arma Yuliza Fakultas Ekonomi, Universitas 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 loss

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Published

2014-07-13