@thesis{thesis, author={Agustini Yulia}, title ={ANALISIS KINERJA KEUANGAN MELALUI RASIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS PADA UMKM SUPER SEDAP DI KABUPATEN SUKABUMI}, year={2018}, url={https://eprints.ummi.ac.id/396/}, abstract={UMKM Super Sedap was established in 1985 by Abdul Bahri and it has recently been owned by Mr. Parman Wintara. The company is located in Sukabumi regency. The company produces ginger candy. A faced company problem that deals with decreasing of net profit in the period 2015-2017. The serearch aims to analyze finacial performance UMKM Super Sedap through liquidity ratio, solvability, and profitability. Data analysis technique begin with counting financial performance through liquidity ratio, solvability, and profitability compares to ratio count result between period and conduct descriptive analysis toward counting result and its comparison. Based on research result is obtained that finacial performance is not good because it has a decrease from the period of 2015-2017, one of them is in liquidity ratio that is the decrease of cash ratio value from 240 in 2016 becomes 139 in 2017. Solvability ratio is debt to asset ratio value, which is the increase from 34 in 2015 becomes 49 in 2016 because it is principally that the lower value of solvability ratio so that is it better but if it is higher therefore it is worst. Profitability is return on equity value that decreases from 34% in 2015 become 25% in 2016. The decrease occurs because company does not have optimality in maintaining business activity therefore it has the bad impact for company that is not able to maximize profit and company?s welfare.} }