ANALISIS KINERJA KEUANGAN DAN KESEHATAN PERUSAHAAN DAERAH PASAR RESIK KOTA TASIKMALAYA

Dwi Hastuti Lestari Komarlina, Jumri Jumri

Abstract


ABSTRACT

Regional Company (PD) Pasar Resik that manages several traditional markets in the City of Tasikmalaya, West Java is considered to be unable to provide satisfactory services. Therefore, it is important to conduct a study regarding the company's performance both in terms of financial management and business health. This study aims to determine the performance of financial management and business health of PD. Pasar Resik. The data used in this study is secondary data obtained from the company periodical reports of the Economic Section of Tasikmalaya Government. The analytical method uses a descriptive method of company performance, namely (1) Liquidity Ratio; (2) Solvency Ratio; (3) Profitability Ratio; and (4) Bankruptcy Analysis Z. The results show that through the analysis of financial ratios it can be stated that the company's financial management capability is weak, the revenues it receives have not been able to cover various business operational financing. Meanwhile, based on financial health analysis, companies have a high risk of bankruptcy. The contribution to the application and / or for the development of knowledge from the results of this study is that financial management through indicators of liquidity, solvency and profitability of the company can be the initial control in avoiding financial weaknesses of the company, as well as maintaining the health of the company's business and avoiding bankruptcy of the company.

Keywords: Company, Performance, Financial Management, Business Health.


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References


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Peraturan Daerah Kota Tasikmalaya Nomor 6A Tahun 2009.




DOI: https://doi.org/10.37058/wlfr.v1i1.1471

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