Rasio Profitabilitas dan Penilaian Kinerja Keuangan UMKM
DOI:
https://doi.org/10.38043/jmb.v18i4.3321Keywords:
financial statement Analysis, financial performance, profitability ratioAbstract
This study analyzed the financial performance of MSME (Micro, Small and Medium Enterprises) Alove.it by using profitability ratio analysis. Methods of research using quantitative descriptive method. The type of data used for this research is secondary data. This study uses the financial statements of MSME ( Micro, Small, and Medium Enterprises) Alove.it with the period of October 2021 – November 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 method. The technique used in this analysis is a technique of financial ratio analysis. The results showed in the month of October to November, Gross Profit Ratio decreased by 2%. 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%.
References
Darma, G.S., & Noviana, I.P.T. (2020). Exploring Digital Marketing Strategies during the New Normal Era in Enhancing the Use of Digital Payment, Jurnal Mantik, 4 (3): 2257-2262. https://doi.org/10.35335/mantik.Vol4.2020.1084.pp2257-2262.
Darma, G.S., Wicaksono, K., Sanica, I.G., and Abiyasa, A.P. (2019). Faktor Kompensasi dan Strategi Gojek Dalam Meningkatkan Kepuasan Kerja Para Driver, JURNAL ILMIAH MANAJEMEN BISNIS DAN INOVASI UNIVERSITAS SAM RATULANGI, 6 (3): 232-244.
Darma, G.S. (2006). Optimalisasi Penggunaan Teknologi Informasi dan Kinerja Organisasi. Denpasar: Undiknas Press.
Darma, G.S. (2005). Teknologi Informasi, Kepuasan User, Kinerja User dan Kinerja Hotel di Bali, Jurnal Ekonomi & Bisnis, 17 (2): 93-102.
Darmawan. (2020). Dasar-dasar Memahami Rasio & Laporan Keuangan. Retrieved from https://www.google.co.id/books/edition/Dasar_dasar_Memahami_Rasio_dan_Laporan_K/oggREAAAQBAJ?hl=id&gbpv=1&dq=rasio+likuiditas+adalah&pg=PA59&printsec=frontcover
Dewi, P.D.R., & Darma, G. S. (2021). Menakar Efektivitas Digital Marketing Via Instagram. Jurnal Ilmiah Edunomika, 6 (1): 83-94. http://dx.doi.org/10.29040/jie.v6i1.3023.
Erica, D. (2018). Analisa Rasio Laporan Keuangan Untuk Menilai Kinerja Perusahaan PT Kino Indonesia Tbk, Jurnal Ecodemica, 2 (1): 9. 12-20
Handayani, K.A.T., and Darma, G.S. (2018). Firm Size, Business Risk, Asset Structure, Profitability, and Capital Structure, Jurnal Manajemen & Bisnis, 15 (2): 48-57.
Handayani, L.P.D.S., & Darma, G. S. (2021). Pengaruh Kebijakan Pemeriksaan, Kebijakan Akses Informasi Keuangan dan Forensik Digital terhadap Kualitas Pemeriksaan Pajak. Syntax Literate; Jurnal Ilmiah Indonesia, 6 (3): 1260-1272. http://dx.doi.org/10.36418/syntax-literate.v6i3.1142
Harahap, S. S. (2008). Analisis Kritis atas Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.
Handika, M.R., and Darma, G.S. (2018). Strategi Pemasaran Bisnis Kuliner Menggunakan Influencer Melalui Media Sosial, Jurnal Manajemen & Bisnis, 15 (2): 188-199.
Krismajayanti, N.P.A., & Darma, G. S. (2020). Challenges and Strategies to Encourage Women to be Entrepreneurs in The Industrial Revolution Era. Review of Management, Accounting, and Business Studies, 1 (1): 12-20.
Kusuma, P. O., & Darma, G. S. (2020). Mobile Payment Transaction on MSMEs. International Research Journal of Management, IT & Social Sciences, 7 (3): 104-109. https://doi.org/10.21744/irjmis.v7n3.926.
Maharani, I.G.A.P.D., and Darma, G.S. (2018). Consumer Purchasing Behavior Analysis on Impulse Buying, Jurnal Manajemen & Bisnis, 15 (3): 16-37.
Murti, K.G.K., & Darma, G. S. (2021). Jalan Terjal Online Travel Platform Hadapi Pandemi, Syntax Literate; Jurnal Ilmiah Indonesia, 6 (5): 2280-2296. http://dx.doi.org/10.36418/syntax-literate.v6i5.2703.
Mertawan, M.A.G., & Darma, G.S. (2021). Mapping Kesiapan Wajib Pajak terhadap Berakhirnya Penggunaan Peraturan Pemerintah No 23 Tahun 2018. E-Jurnal Akuntansi, 31(9), 2254-2264. doi:10.24843/EJA.2021.v31.i09.p08.
Noordiatmoko, D., Tinggi, S., & Tribuana, I. E. (n.d.). Analisis Rasio Profitabilitas Sebagai Alat Ukur Untuk Menilai Kinerja Keuangan Pada PT Mayora Indah Tbk, Periode 2014-2018, Jurnal Parameter, 5 (4): 38–51.
Oyagi, S., & Darma, G.S. (2021). Digital Transformation of Medical Sector and Consumer Purchase Intention in New Normal Era. Matrik : Jurnal Manajemen, Strategi Bisnis Dan Kewirausahaan, , 36 - 51. doi:10.24843/MATRIK:JMBK.2021.v15.i01.p04.
Patni, S.S., and Darma, G.S. (2017). Non-Performing Loan, Loan to Deposit Ratio, Net Interest Margin, BOPO, Capital Adequacy Ratio, Return on Asset dan Return on Equity, Jurnal Manajemen & Bisnis, 14 (2): 166-184.
Pradnyawati, N.M.A.A., & Darma, G. S. (2021). Jalan Terjal Transaksi Non Tunai Pada Bisnis UMKM, MEDIA BINA ILMIAH, 15 (10): 5505-5512. https://doi.org/10.33758/mbi.v15i10.1081.
Premawati, I.G.A.S., and Darma, G.S. (2017). Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan, Struktur Aktiva, dan Profitabilitas Terhadap Struktur Modal (Penelitian Di Bursa Efek Indonesia Periode 2011-2015), Jurnal Ilmiah Akuntansi & Bisnis, 2 (2): 272-286.
Priskila, S., & Darma, G.S. (2020). Employee Perception of Brand Value in the Jewelry Industry, Journal of Economics, Business, & Accountancy Ventura, 23 (2). http://dx.doi.org/10.14414/jebav.v23i2.2281.
Periantini, N.P.N., & Darma, G.S. (2021). Menelisik Persepsi Perilaku Milenial Pengguna Instagram di Era New Normal. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 10 (12), 1087-1096. doi:10.24843/EEB.2021.v10.i12.p04.
Purnantara, I.M.H., and Darma, G.S. (2015). Competency, Organizational Health, Job Career, Job Performance And Employees Turnover, Jurnal Manajemen & Bisnis, 12 (2): 90-124.
Putra, I. W. G. G., & Darma, G. S. (2021). Menakar Strategi Govinda Sport Menyikapi Perubahan Perilaku Konsumen Dari Konvensional Ke Online Shopping. E-Jurnal Manajemen, 10(7), 714-737.
Rivaldo, I. M. G., Lestari, N.P.N.E., & Darma, G.S., & Gorda, A.A.N.E.S. (2021). Integrating The Credit Lending Strategies of Multi-Purpose Cooperatives (a Case Study at KSU Dauh Ayu in Denpasar), Jurnal Mantik, 4 (4): 2318-2324. https://doi.org/10.35335/mantik.Vol4.2021.1138.pp2318-2324
Samadiartha, I.N.D., and Darma, G.S. (2017). Dampak Sistem E-Filing, Pengetahuan Perpajakan,Sosialisasi Perpajakan, Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak, Jurnal Manajemen & Bisnis, 14 (1): 75-103.
Shavitri, L.P.D., & Darma, G.S. (2020). Pengaruh Implementasi Kebijakan Pemeriksaan dan Forensik Digital terhadap Kualitas Pemeriksaan dan Keberhasilan Penerimaan Pajak, E-Jurnal Akuntansi, 30 (10): 2682 - 2697. https://doi.org/10.24843/EJA.2020.v30.i10.p19 .
Sukerta, I.P.G., and Darma, G.S. (2014). Application Of Information Technology Integrated System To Improving The Quality And Financial Performance, Jurnal Manajemen & Bisnis, 11 (2): 72-88.
Sudiwedani, A., & Darma, G.S. (2020). Analysis of the effect of knowledge, attitude, and skill related to the preparation of doctors in facing industrial revolution 4.0, Bali Medical Journal, 9 (2): 524-530. https://dx.doi.org/10.15562/bmj.v9i2.1895.
Umami, Z., & Darma, G. S. (2021). Digital Marketing: Engaging Consumers With Smart Digital Marketing Content, Jurnal Manajemen dan Kewirausahaan, 23 (2): 94-103. https://doi.org/10.9744/jmk.23.2.94-103
Wahyuni, I., Pasigai, M. A., & Adzim, F. (2019). Analisis Rasio Profitabilitas Sebagai Alat Untuk Mengukur Kinerja Keuangan Pada PT . Biringkassi Raya Semen Tonasa Group Jl . Poros Tonasa 2 Bontoa Minasate’ne Pangkep, Jurnal Profitability Fakultas Ekonomi Dan Bisnis, 3 (1): 22–35.
Widana, L.A.S.C., & Darma, G.S. (2021). Measuring The Passion of Entrepreneurship Spirit on Students in Industrial Revolution Era 4.0, Journal of Business on Hospitality and Tourism, 7 (2): 224-234.http://dx.doi.org/10.22334/jbhost.v7i2.316
Widiasih, N.P.S., & Darma, G. S. (2021). Millennial Digital Content Creator on New Normal Era: Factors Explaining Digital Entrepreneur Intention, APMBA (Asia Pacific Management and Business Application), 10 (2): 159-176. https://doi.org/10.21776/ub.apmba.2021.010.02.4.
Widiatmika, P.H., and Darma, G.S. (2018). Good Corporate Governance, Job Motivation, Organization Culture Which Impact Company Financial Performance, Jurnal Manajemen & Bisnis, 15 (3): 82-99.
Yogandhi, N. P. S. D., & Darma, G. S. (2021). The Struggle of Hybrid Entepreneur in The New Normal Era. Jurnal Manajemen Bisnis, 18 (3): 329-345. https://doi.org/10.38043/jmb.v18i3.3178
Yong, I.D., & Darma, G.S. (2020). Indikator Penentu Naik Turunnya Harga Saham pada Perusahaan High Deviden 20 Periode Tahun 2014-2019, Syntax Literate ; Jurnal Ilmiah Indonesia, 5 (12): 1591-1610. doi:10.36418/syntax-literate.v5i12.1907
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 Jurnal Manajemen Bisnis
This work is licensed under a Creative Commons Attribution 4.0 International License.
