Analisis Kinerja Keuangan UMKM Sepatu dan Sandal di Desa Sindangsari Kecamatan Pabuaran Kabupaten Serang

Authors

  • Adih Supriadi Fakultas Ekonomi dan Bisnis, Universitas Sultan Ageng Tirtayasa, Indonesia
  • Fiesty Utami Fakultas Ekonomi dan Bisnis, Universitas Sultan Ageng Tirtayasa, Indonesia

DOI:

https://doi.org/10.22437/jssh.v5i2.15779

Abstract

Analisis rasio dilakukan untuk menilai kondisi keuangan suatu organisasi. Tujuan penelitian ini ialah untuk melihat kondisi keuangan di UMKM Sepatu dan Sandal di Desa Sindangsari Kecamatan Pabuaran Kabupaten Serang ditinjau berdasarkan analisa rasio keuangan dengan metode analisis deskriptif. Kinerja keuangan UMKM Sepatu dan Sandal di Desa Sindangsari berdasarkan analisa rasio likuiditas selama periode tahun 2018 - 2020 terus mengalami penurunan yang artinya kemampuan perusahaan guna mencukupi kewajiban jangka pendeknya semakin menurun. Begitu juga berdasarkan rasio profitabilitas terus mengalami penurunan kinerja. Sedangkan berdasarkan rasio leverage periode tahun 2018-2020 nilainya sangat tinggi, padahal semakin kecil rasio leverage ini, tentunya akan semakin baik karena semakin kecil resiko yang dimiliki. Di sisi lain, berdasarkan rasio aktivitas perusahaan dalam mengelola aktivanya, perusahaan ini kurang efektif karena nilai yang didapat sangat kecil / rendah.

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Published

2023-10-26

Issue

Vol. 5 No. 2 (2021): Volume 5, Nomor 2, Desember 2021

Section

Articles

License

Copyright (c) 2021 Adih Supriadi dan Fiesty Utami

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