ANALISIS KINERJA KEUANGAN DITINJAU DARI RASIO LIKUIDITAS PROFITABILITAS DAN PERTUMBUHAN PADA LP3I COURSE CENTER JAKARTA
DOI:
https://doi.org/10.34127/jrakt.v5i1.388Abstract
This study aims to find out how the Financial Performance of LP3I Course Center Jakarta in terms of Liquidity, Profitability and Growth ratio. This research uses quantitative descriptive method, that is research conducted by collecting and presenting data received from LP3I Course Center Jakarta in the form of Financial Statement that is Balance Sheet and Profit / Loss Report so as to give clear enough picture for writer to analyze and compare with existing theory. The results showed the financial performance of LP3I Course Center Jakarta is reviewed from Liquidity ratio, shows maximum performance. And Profitability ratio shows the financial performance of LP3I Course Center Jakarta looks unstable marked with the calculation of Operating Profit Margin (OPM) shows financial performance looks good, but Net Profit Margin (NPM) shows the financial performance of LP3I Course Center Jakarta from 2014 and 2015 not yet maximal while in 2016 shows maximum performance. While Return On Investment (ROI) and Return On Equity (ROE) results show the financial performance of LP3I Course Center Jakarta has not looked good yet. And seen from result of growth ratio then LP3I Course Center Jakarta shows maximum financial performance. This can be seen from sales, net operating profit / EBIT, and net income from 2014 to 2016 on average experienced growth.
Keywords: Financial Performance, Liquidity Ratio, Profitability, Growth.
References
Andra Kusumadiyanto (2006). Analisis Laporan Keuangan Untuk Menilai Kinerja Perusahaan Pada Kelompok Industri Rokok. Skripsi Universitas Widyatama.
Baridwan, Zaki (2004). Intermediate Accounting edisi 8. Yogyakarta
Beda, Petrus (2005). Kinerja Keuangan PT. Media Pedoman Rakyat (Studi Kasus pada Harian Pedoman Rakyat Periode Tahun 1999-2003). Makassar: Sekolah Tinggi Ilmu Ekonomi Patria Artha.
Dessler, Gary (2000). Manajemen Sumber Daya Manusia. Edisi Terjemahan. Jakarta: Penerbit PT. Prenhallindo.
Fahmi, Irham (2012). Pengantar Manajemen Keuangan. Bandung: Cetakan Kesatu. Penerbit Alfabeta.
Fahmi, Irham (2012). Analisis Laporan Keuangan. Cetakan ke-2. Bandung: Alfabeta
Harahap, Sofyan S (2007). Analisis Kritis atas Laporan Keuangan. Edisi Kesatu. Jakarta: PT. Raja Grafindo Persada.
Harahap, Sofyan Syafri (2002). Teori Akuntansi Laporan Keuangan, Edisi 1. Jakarta: Bumi Aksara
Harahap, Sofyan Syafri (2011). Analisis Kritis atas Laporan Keuangan. Cetakan ke-10. Jakarta: PT. Raja Grafindo Persada
Ikatan Akuntansi Indonesia (2004). Standar
Jumingan (2005). Analisis Laporan Keuangan. Jakarta: PT. Bumi Aksara
Kasmir (2014). Manajemen Perbankan. Edisi Revisi. Cetakan ke-12. Jakarta: PT. Raja Grafindo Persada
Mamduh, M. Hanafi (2003). Analisa Laporan Keuangan. Yogyakarta: UPP MPP YKPN.
Mulyadi (1993). Akuntansi Manajemen, Edisi Kedua. Yogyakarta: STIE YKPN
Purba, Marisi P. (2010). International Financial Reporting Standards: Konvergensi dan Kendala Aplikasinya di Indonesia. Yogyakarta: Graha Ilmu.
R.A. Supriyono dan L. Suparwoto, (1986). Pengantar akuntansi rekening-rekening laporan keuanga. Yogyakarta: Bagian Penerbitan Fakultas Ekonomi UGM.
Riyanto, Bambang (2001). Dasar-dasar Pembelanjaan Perusahaan. Edisi Keempat. Yogyakarta: BPFE-Yogyakarta.
Riyanto, Bambang (2008). Dasar-dasar Pembelajaran Perusahaan. Yogyakarta: BPFE.
Soemarso (2004). Akuntansi Suatu Pengantar. Jakarta: Salemba Empat.
Sugiono, Arief (2009). Manajemen Keuangan Untuk Praktisi Keuangan. Jakarta: Grasindo.
Sugiyono (2012). Metode Penelitian Pendidikan. Cetakan ke-15. Bandung: Alfabeta
Sutrisno (2001). Manajemen Keuangan Teori, Konsep dan Aplikasi. Yogyakarta: Ekonisia
Warsono (2002). Manajemen Keuangan Perusahaan, Edisi Tiga Jilid 1. Malang: Bayu Media Publishing.
