ANALISIS KINERJA KEUANGAN PT. PASSOKORANG BERDASARKAN PERHITUNGAN RASIO ARUS KAS

Abstract

This research aims to find the financial work of PT. Passokorang Makassar measured by ratio analysis of cash flow report. The method used descriptive comparative, it analyzed the ratio of cash flow annually then compared to the result analysis annually. The technique of data collection are observation, interview, and documentation. The data analysis technique used six measurement of cash flow with standardized by the first measurement result. The result showed that PT. Passokorang was bad on financial work and illiquid on operational actifity because ratio mean score was low, or under the first standard. Based on the measurement of cash flow six ratios, only 2 ratios which suitable those are CKB ratio and PM ratio. It can be concluded that the work of company is bad because there was a decrease of cash flow during operation activities annually. It means that PT. Passokorang is on bad position on 2016-2018 period.