@thesis{thesis,
		author={Septiani  Fitasari},
		title ={ANALISIS KINERJA KEUANGAN PADA PT POS INDONESIA (PERSERO) CABANG MALANG},
		year={2009},
		url={https://eprints.umm.ac.id/10805/},
		abstract={This study is case study to PT Pos Indonesia (Persero) of Malang by title “Analysis of Financial Performance at PT Pos Indonesia (Persero) of Malang. The goal of this study is to measure Financial Performance at PT Pos Indonesia (Persero) of Malang. In this study, writer took hyphotesis that financial performance PT Pos Indonesia (Persero) of Malang is good based on liquidity, leverage, activity and profitability ratio.
The analysis which be used to measure firm performance to SOPP Application to PT. Pos Indonesia (Persero) of Malang are financial ratio using, which consist of four kind of ratio, following: a. liquidity ratio, consist of: Current Ratio (CR), Quick Ratio (QC), b. Leverage Analysis, consist of: Total Debt to Total Asset Ratio (DA Ratio), Total Debt to Equity Ratio (DE ratio), Long term Debt to Equity Ratio (LTD to ER), Time Interest Earned (TIE), c. Activity Analysis, consist of: Receivable Turn Over, Inventory Turnover, Fixed Assets Turnover, Operating Assets Turnover, d. Profitability analysis, consist of: Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return On Investment (ROI), Return on Equity (ROE). Based on the analysis of financial ratio show that liquidity degree is good condition because experienced increasing from year to year 2006, 2007, 2008. Based on the Leverage degree show that healt condition. If it is based on the activity degree, financial condition of firm also may be said good/health, while it is based on the profitability degree show that it is good/health becauce the percentage of profitability experience increasing every year. Increasing in every year thus Financial performance of PT Pos Indonesia (Persero) of Malang is good. Based on the conclusion above, writer may imply that firm considered financial ratio using, which consist of four ratio kind, following: liquidity ratio, leverage ratio, activity ratio, and profitability ratio.}
		}