ANALISIS KINERJA KEUANGAN PADA KSP SEMERBAK CITRA PONOROGO TAHUN 2021

Abstract

Abstract This study aims to describe the analysis of financial performance at KSP Semerbak Citra in 2021. The data analysis method used in this study uses Financial Ratios analysis, namely liquidity ratios, solvency ratios, and profitability ratios. Data collection techniques in this study are documentation and interviews. The results of this study indicate the liquidity ratio of KSP Semerbak Citra as measured by the current ratio shows a value of 2,585.38% which isincluded in the criteria not good. The solvency ratio measured by the Dept to Assets Ratio (DAR) shows a value of 3.87% which is included in the very good criteria and the Debt To Equity Ratio (DER) shows a value of 4.02% which is included in the very good criteria. Profitability ratio measured using Return On Assets (ROA) shows a value of 0.87% which is included in the bad criteria and Return On Equity (ROE) shows a value of 0.90% which is included in the bad criteria. Keywords: Financial analysis, KSP, Ratio Analysis