TA DIGITAL
Analisis rasio keuangan sebagai alat ukur kinerja keuangan pada Patra Semarang Convention Hotel
Any company of any nature, whether they are trading companies, manufacturing companies and service companies in conducting its operations would require the financial statements. The financial statements is one important source of information for the users to support economic decision making. To obtain information about the state of corporate, financial statements must advance through the process of comparison and evaluation so that it will obtain predictions about what might happen in the future. Predictions will be used by the company management to take economic decisions.
Companies need to analyze financial statements, because the result of the analysis may show whether a company is healthy or not. Generally in the company financial statement, there are balance sheet and income statement, then the ratio analysis is used to analyze those statements.
The financial statements are the result of the accounting process that is used as a measuring tool for communication between the company’s financial data or activity with the parties concerned. While the financial statement ratio analysis is used to simplify the analysis of information related to certain items in the income statement and balance sheet. Financial statement ratio analysis consists of analysis of liquidity ration, leverage and profitability.
Based on result of research that has been done at Patra Semarang Convention Hotel on the financial report of 2007-2010, although there are problem in terms of liquidity ratio analysis where the debt is greater than the current assets ratio analysis, leverage, and profitability is good, because the sales of Patra Semarang Convention Hotel rose highly in 2009 and 2010. Therefore it contributes to the increase hotel profits.
From the research that has been done then I recommend that Patra Semarang Convention Hotels can suppress smooth debts and increase assets. Addtionally the hotel will needs to analyze their financial statements at least once a year.
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