Penyusunan Laporan Keuangan Dan Analisis Kinerja Keuangan Pada Kios Mario

Abstract

This study aims to determine the financial performance of Kios Mario by using a measuring instrument ratio of activity, and profitability. The method used is descriptive method, which describes the condition of the Kios Mario's financial performance based on its profitability and this research obtains primary data in the form of transaction data and then compiled in the financial statements owned by Kios Mario, the analytical tool used is financial ratios. Data collection techniques are interviews, observation, documentation. The data analysis instruments are assessing the effectiveness of asset use with the formula of Total Assets Turnover, Working Capital Turnover and assessing the profitability of Kiosk Mario with the formula of Return On Assets, Return On Equity. This study obtained data in the form of transaction data compiled by the financial statements owned by Kios Mario. The results of the research concluded that Kios Mario has good financial performance from each measuring instrument used.