TY - JOUR AU - Nurjanah, Laily AU - Berlianna, Tia Masherly AU - Anggreani, Risxa Ayu AU - Mudzalifah, Siti AU - Adinugroho, Tatanka Rizky AU - Prasetyo, Hendra Dwi PY - 2021/10/31 Y2 - 2024/03/29 TI - Rasio Profitabilitas dan Penilaian Kinerja Keuangan UMKM JF - Jurnal Manajemen Bisnis JA - JMB VL - 18 IS - 4 SE - DO - 10.38043/jmb.v18i4.3321 UR - https://journal.undiknas.ac.id/index.php/magister-manajemen/article/view/3321 SP - 591-606 AB - <p><em>This study analyzed the financial performance of MSME (Micro, Small and Medium Enterprises) Alove</em><em>.</em><em>it</em><em> by</em><em> using profitability ratio analysis. Methods of research using quantitative descriptive</em><em> method</em><em>. The type of data used for this research is secondary data.</em> <em>This study uses the financial statements of MSME ( Micro, Small, and Medium Enterprises) Alove.it with the period of October 2021 –</em><em> November</em><em> 2021. The performance can be judged as good or less good based on the results of the analysis reports on its finances. According to Harahap (2008:216), there are several financial analysis techniques that can be used to assess a company, one of them using the ratio analysis</em><em> method</em><em>. The technique used in th</em><em>is</em><em> analysis is a technique of financial ratio analysis. The results showed in the month of October to November, Gross Profit Ratio decreased by 2%</em><em>.</em><em> However, it can still cover business expenses and also generate a net profit for the business. Overview of the months of October and November the Net Profit Margin of 42%. Overview in October and November decline in ROA by 38 % to 21 % and in October and November decline in ROE by 38% to 21%.</em></p> ER -