Analisis Laporan KeuanganUntuk Mengukur Kinerja Keuangan Perusahaan(Studi Kasus pada CV. Omega Star di Manado)

Abstract

Companies to survive and develop must pay close attention to the condition of the company's financial performance. This study aims to determine the performance measurement of CV.Omega Star in Manado based on Financial Statement Analysis through Liquidity Ratios, Solvency Ratios, Activity Ratios and Profitability Ratios. The research method used is a qualitative descriptive method with a case study approach. where the data obtained by observation techniques, interviews, documentation and other supporting data. The results showed that the company's financial performance, seen from the liquidity ratio, was in a good position or liquid because the available current assets were able to guarantee the company's current liabilities. And the solvency ratio is in a bad position due to the increase in the company's long-term debt every year. The activity ratio shows good company performance because the company is quite productive in its asset turnover. And the Profitability Ratio shows that it is in a bad position because of the less optimal use of sales proceeds in providing net profit to the company and the increasing company operating costs. To maintain and improve good financial performance, companies must improve what is not good.