Analisis Rasio Profitabilitas dan Rasio Likuiditas Guna Menilai Kinerja Keuangan

Abstract

This study aims to analyze the profitability ratios and liquidity ratios. Profitability ratios are calculated using ROA, ROE and ROI. And the liquidity ratio is calculated using the current ratio, cash ratio and quick ratio. Financial ratio analysis is an effective method for determining a company's financial performance, which includes both internal and external aspects, besides that financial analysis, serves to make a decision on a financial problem that occurs. So that there will be improvements in the performance of the future period. Based on the results of financial statement analysis, using Profitability Ratios and Liquidity Ratios, it was found that the Profitability and Liquidity ratios of Hotel Mira Wakatobi were still not good because they experienced fluctuations and decreased every year.