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Abstract:
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This study aims to analyze the financial performance of laying quail farms in
Bulakamba District, Brebes from January to December 2020 in terms of
profitability, liquidity, and solvency. This study uses descriptive and qualitative
analysis methods, focusing on the financial performance of livestock. The types and
sources of data used are secondary data in the form of balance sheet financial
statements and profit and loss financial statements from January - December 2020,
the data is taken directly from farms located in Bulakamba District, Brebes. The
object of the research was carried out in laying quail farms in Bulakamba District,
Brebes. The sampling technique used was purposive sampling technique. The
analysis used is a qualitative analysis consisting of the ratio of profitability
(economic profitability), liquidity ratio (current ratio) and solvency ratio (debt to
equity ratio).
Based on the research, the research results obtained are Mr. Roni's farm has
a fairly good performance, the profitability level is 0.70 and the liquidity level is
1.60 and for the calculation of the solvency ratio level of 0.63% which is too high
when compared to the calculation of the solvency ratio of other breeders. Mr.
Aripin's farm has a very good performance, a profitability rate of 0.76 and a
liquidity level of 2.19 and for the calculation of the solvency ratio level of 0.49%
which is lower than the calculation of the solvency ratio of other breeders. Mr.
Rasjo's farm has a fairly good performance, the profitability level is 0.72 and the
liquidity level is 1.67 and the solvency ratio is 0.61%. Mr. Kito's farm has a fairly
good performance, a profitability rate of 0.69 and a liquidity level of 1.63 and for
the calculation of the solvency ratio of 0.57% which is lower than the calculation
of the solvency ratio of other breeders. Mr. Jeri's farm has a fairly good
performance, a profitability level of 0.63 and a liquidity level of 1.62 and for
calculating the solvency ratio of 0.63% which is slightly higher than the calculation
of the solvency ratio of other breeders. |