Analysis of Financial Statement Preparation using Accurate Accounting Application to Measure Financial Performance (Case Study at Provillo Shoes Mojokerto)

Annisa Novayanti Putri

Baca

Abstrak

The aim of the study is to provide an understanding of the importance of preparing financial statements to Provillo Shoes MSMEs and measuring their financial performance using financial ratios. This study used profitability ratios assisted by accurate accounting software as an analysis tool. Profitability ratios are proxied by Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Asset (ROA) and Return on Equity (ROE). This type of research used a qualitative descriptive method for the preparation of financial statements. The data sources were primary data sources through observations and interviews, and also use secondary data sources through transaction documentation that occurred in January 2024. After all the data were collected, then compile the financial statements in accurate accounting to produce a financial ratio report. The results of measuring financial performance as measured by Net Profit Margin show a "very good" financial condition, measured by Gross Profit Margin and Return on Asset show a "good" financial condition, while the measurement using Return on Equity shows a "poor" financial condition.

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