ABSTRACT

Andi Fadlun Muhammad. 2016. THE ANALYSIS OF FINANCE RATIO AS THE TOOL TO
KNOW THE FINANCE WORK AT KARYA NANDA CORPORATION, UNIT OF BONEBONE, LUWU UTARA REGENCY. Supervised by Samsul Bachri and Sri Wahyuni Mustafa
This research aims at to know the liquidity ratio, solvability, and rentability ratio to the finance
work of Karya Nanda Coorporation, unit of Bone-Bone, North Luwu regency. One of the basic
in conducting this research is to know the finance work of Karya Nanda Corporation to reach
equity. By using the analysis method like ratio will be able to describe or to view about the good
or bad condition or finance position of a company. The analysis method which is used is
descriptive quantitative data analysis. The result of this research shows that the liquidity ratio
like current ratio can count the circulating assets with current liabilities for four years is
114,88%, 116,36%, 121,72%, and 123,06% in the criteria of not good. In the result of solvability
ratio in Total Debt to Equity Ratio in counting the total debt with own capital with score
608,85%, 584,19%, 483,96%, and 494,04%, shows that the corporation ability to benefitted the
own capital in assure of debt is not really good, where the business corporation of Karya Nanda
is still insolvable to fulfill the short time obligation, while the Total Debt to Total Asset by
counting the total of liabilities with the total of assets for four years in a series are 79,01%,
77,86%, 75,28%, and 75,25%. It shows that the Karya Nanda corporation is in good condition. In
the rentability ratio in the counting of Return On Asset (ROA) counts the equity with total assets
8,00%, 8,80%, 9,15%, and 9,51% shows that the corporation ability to result the benefit is quite
good or rentable. In Return On Equity, by calculating the equity by own capital is 61,66%,
66,06%, 58,83%, and 62,44% is quite rentable to get maximal equity.
Keywords: Ratio analysis, tool analysis, finance work