Analisis Kinerja Keuangan Usaha Mikro Kecil Dan Menengah (UMKM) Rumah Sulam Cahaya Bordir Bukittingi

This study aim to analysis of the financial performance of Micro, Small and Medium Enterprise (MSMEs) of the Rumah Sulam Cahaya Bordir Bukittinggi City. The analysis technique is descriptive qualitative of this research uses a financial performance , namely the liquidity ratio (current ratio and quick ratio), laverage ratio (debt ratio) and activity ratio (total asset turnover, inventory turnover and account receivable turnover). As for the object in this study are the Micro, Small and Medium Enterprise (MSMEs) of the Rumah Sulam Cahaya Bordir Bukittinggi. The results of the study indicate that the financial condition of the Rumah Sulam Cahaya Bordir Bukittinggi is in a liquid condition because the current assets position is same with current debt, the results of the calculation of the laverage ratio and the activity ratio also show good performance. Key word: Financial ratio, liquidity ratio, laverage ratio, activity ratio