MONETARY RATIO ANALYSIS AS A MEANS OF EVALUATE COMPANY PERFORMANCE (Study at PT Pesona Remaja Malang)

Abstract

Abstract : Assessment of Performance of company's finance represent one of way of done/conducted to know growth and progress operate for company with existence assessment of this performance later will be able to be known by strength and feebleness and also how far the company reach target which have been specified. One of appliance used by company is by using analysis of ratio of finance made by pursuant to financial statement. Analyse ratio used by for example : Ratio Likuiditas, Ratio Solvability, Activity Ratio, and the Profitability Ratio.

Obyek Research of performed within company PT Pesona Remaja Malang use descriptive type. Variable measured by is finance ratio from data taken by is data sekunder and primary data. Data Intake method by using method interview at related/relevant shares.

Pursuant to calculation result and analyse from finance ratio can pulled conclusion that performance PT Pesona Remaja Malang at range of time 2002 until 2004 evaluated from ratio likuiditas experience of increase so that the company stay in position Overliquide. Evaluated from solvability experience of this matter degradation indicate that progressively a few/little company asset amount which is financed by a debt. Evaluated from ratio of corporate activity show good enough activity, and evaluated from company ability profitability ratio to yield good enough net profit. But better if only of company to if Overliquide that happened can be depressed or distandartkan. If ratio likuiditas standart hence the impact obtained by a company progressively either due there are some aspect from above ratio experiencing of development/improvement, for example LDER experience of degradation, NPM, OPM, ROI/ROA, ROE experience of increase.