ANALISIS PROFITABIITAS DALAM MENILAI KINERJA KEUANGAN UMKM JASA STUDIO KITA PESERTA PROGRAM MAHASISWA WIRAUSAHA (PMW) POLITEKNIK NEGERI BATAM

Abstract

Studio Kita is a company in the scale of SMEs. It is a company owned by student a participant of the
Student Entrepreneurial Program (Program Mahasiswa Wirausaha) Politkenik Negeri Batam. The purpose of
this study is 1) to determine the level of financial performance by using the ratio of profitability. 2). to
determine the effect of the productivity ratio analysis in the Company’s profitability. Based on the calculation
and analysis of profitability ratios period October 2013 to February 2014 the Company’s financial performance
of Studio Kita show that the state is not good enough or not efficient because it tends to decrease very large,
while based on the calculation and analysis of the ratio according to the Regulation of the Minister of
Cooperatives and SMEs Republic Indonesia Number 06/Per/M.KUKM/V/2006 the company in the category
of ”unhealthy”. Based on the analysis of profitability ratios that have been made to the Company’s financial
statements Studio Kita from the period October 2013 to February 2014, it can be concluded that the company
by using its profitability will determine the ability to generate profits and these profits will be the size of the
development of enterprise productivity that can help companies to improve its performance and productivity.