Metode Penyusutan Aktiva Tetap , Analisis Rasio Keuangan Dalam Menilai Laporan Keuangan Pada PT. Pelindo Cabang VI (Persero) Cabang TPM (Terminal Petikemas Makassar)

Abstract

The purpose of this study was to assess the financial performance. PELINDO (Persero) Branch IV Branch TPM, using or see the company's financial statements in the form of nereca and income statement from 2012 to 2015. On the method of depreciation of fixed assets and financial ratio analysis.The method and ratio analysis used is Depreciation Method; 1.Straight Line Method (equally) = straight-line method .: A. Leverage Ratio; Debt to Equity Ratio, Debt to Total Assets Ratio, Long Term Debt to EquityRatio. B. Ratio Activities; Fixed Asset Turnover, Total Asst Turnever. C. Ratio Profitability; Net Profile Margin, Return on Investment, Return On Equity.From the discussion, it is known that a Leverage Ratio. Debt To Equity Ratio: 2012: 7.40% (seven point forty percent) in 2013 drops: 5.55% (five point fifty five percent), 2014: 7.92% (seven point ninety-two percent ), 2015: 5.98% (five point ninety-eight percent. b. Debt to Capital Asset Ratio: 2012; 6.89% (six point eighty nine per cent), in 2013; 5.25% (five point two five percent), 2014; 7.34% (seven point three puuh four per cent), 2015; 5.64% (five point sixty four percent), c. Long Termdebt to Equity Ratio in 2012: 0,79% (zero point seventy nine per cent), in 2013: 0.841% (zero point eighty four percent). B. the ratio of activity a. Fixed Asset turnover: turnover activity as much as in 2012; 1.35 times (one point three twenty-five times), 2013; 1,292 times (one point two retus ninety-two per cent), 2014; 1,608 time (one point six hundred and eight times), 2015; 1,386 times (one point three hundred and eighty six) , b. Total Asst Turnever: turnaround activity as much as in 2012; 1.15 times (one point fifteen percent in 2013; 1,323 times (one point three hundred and twenty-three times). 2014; 1,353 times (one Koam three hundred and fifty-three times), 2015; 1,355 times, (, 35 3koma three hundred and fifty-five times) with the knowing of the description can be said that companies work but less healthy and profitable so that it can continue