Analisis Manajemen Kas terhadap Tingkat Profitabilitas dan Likuiditas pada Alfamart Bojongsari Brebes

Abstract

Ratio analysis is an analysis used to determine the relationship in a financial statement such as financial statements, balance sheets, and income financial statements. The analysis of financial ratios used includes profitability and liquidity ratios. The purpose of this study is to determine the cash management analysis of the profitability and liquidity of Alfamart Bojongsari. Alfamart Bojongsari Brebes Central Java, in the process every day experiences turnover in accordance with the company's activities. The company's profitability tends to increase in the last 3 years. The approach in this study uses qualitative procedures. The research location is located at Alfamart Bojongsari Brebes. The research will be conducted from April to August 2023. This research data is in the form of financial data from Alfamart Bojongsari from 2020 to 2023. Hypothesis testing uses profitability and liquidity ratio analysis. The results of this study show that cash management analysis of profitability, seen from 2020, 2021 to 2022 has increased significantly. The results of the last three years' financial statements and cash management to the level of liquidity, have increased and decreased, as seen from the financial statements of the last three years.