PENILAIAN KINERJA KEUANGAN MELALUI RASIO LIKUIDITAS DAN RENTABILITAS PADA CV ADIL SRI INDAH DI PALEMBANG

The title of this final report is “Assesment of Financial Performance Through Liquidity Ratios and Earning Ratios on CV Adil Sri Indah in Palembang”. The purpose of this research is to know the financial performance especilally liquidity performance and erning performance in time series. The author was use liquidity ratios and earning ratios analyze to find out further on the company's ability to meet short-term debt. The research method used is qualitative descriptive analysis. Secondary data that is used in the form of income statement and balance sheet in 2012 until the year 2014. The results of the research note that the liquidity ratio has not been good enough this is due to the company's cash ratio is still below the industry average. This indicates that there is still a lack of availability of cash the company that owned the company in meeting short-term debt. For the earning ratio fluctuated with a tendency to decline in 2014. The value of net profit margin showed the company's ability to generate profit remains low. It caused by Decrease in operating revenues in 2013 and the amount of costs the company. The company should be able to increase the liquidity of the company in the future with more selective in giving loan and not storing materials in inventory. The company must reduce costs enterprise expenses that are not related to company operations