ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PADA PT. BPR ARTHAYA INDOTAMA PUSAKA CABANG PONOROGO

This study entitled "Financial Statement Analysis in Measuring Financial Performance at PT. BPR Arthaya Indotama Pusaka, Ponorogo Branch. This study aims to determine the financial performance of the financial statements. The formulation of the problem in this study is 1) How is the financial performance of PT. BPR Arthaya Indotama Pusaka Ponorogo Branch based on current ratio analysis, 2) How is the financial performance of PT. BPR Arthaya Indotama Pusaka Ponorogo Branch based on the analysis of debt to total asset ratio, 3) How is the financial performance of PT. BPR Arthaya Indotama Pusaka Ponorogo Branch based on profit margin ratio analysis. The research analysis uses secondary data taken from PT. BPR Arthaya Indotama Pusaka Ponorogo Branch. The method of analysis uses descriptive quantitative analysis with observation and documentation data collection techniques.
The results of this study indicate that the financial performance at PT. BPR Arthaya Indotama Pusaka Ponorogo Branch is still not good. This can be seen from the liquidity ratio as measured by the current ratio where the composition of current assets and current liabilities changes. Solvency ratio of financial performance at PT. BPR Arthaya Indotama Pusaka Ponorogo Branch as measured by the debt to total asset ratio is able to guarantee debt with current assets owned by the company. So that the profitability ratio at PT. BPR Arthaya Indotama Pusaka Ponorogo Branch as measured by the profit margin ratio is very good in increasing the company's operating profit.