ANALISIS RASIO KEUANGAN PT TIRTA SARANA BORNEO DI TANJUNG REDEB

Abstract

This research aims to know the condition and growth of performance of company's finance PT Tirta Sarana Borneo in Tanjung Redeb. While its usefulness to give the information to PT Tirta Sarana Borneo in Tanjung Redeb  about condition and its company's finance growth. Analyzer used in research is : ratio likuiditas, ratio leverage, activity ratio, and profitability ratio. The analysis result that ratio of finance PT Tirta Sarana  Borneo  if measured with the ratio likuiditas for the year of 2010 experiencing of improvement  where pursuant to current ratio = 0,376 and quik ratio = 0,127. As for if measured with the ratio leverage for the year of 2010 also experience of the improvement  of each for the debt  ratio = 1,44% and total debt  to equity ratio = 0,906. Then if measured with the activity ratio also have either due for the year of 2010 also experience of the improvement  that is its average collection period time is shorter 4 day, quicker  fixed assest turnover 1,2 times. But if  use analysis to profitability ratio, ability  of PT Tirta Sarana  Borneo in yielding profit still lower and happened  the degradation, where gross profit  margin ratio -5,7%, profit  margin on sales - 0,3%.