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Mailina Dania

Abstract

This study aims to determine the development of the financial performance of PT. Wirataco Mitra Mulia. The data
collection method used in this research is documentation and observation. The data analysis method uses
quantitative formulas to find the level of liquidity. Measurement of the company's performance level is carried out
and becomes very important for the needs of management in a company to carry out a basic evaluation of the
company's performance and planning goals in the future. The formulation of the problem in this study is whether
the financial performance of PT. Wirataco Mitra Mulia based on Liquidity in 2020 and 2021 experienced an
increase. Financial management is a series of activities or activities for planning, budgeting, checking, managing,
controlling, searching and storing funds owned by an organization or company. In this study will be focused on
the company's financial performance based on financial ratios, which focuses on the financial statements of PT.
Wirataco Mitra Mulia on Jl. T. Umar No. 100 Meulaboh, Ujung Kalak, Johan Pahlawan, West Aceh Regency. The
results of the analysis carried out obtained that the 2020 Current Ratio Liquidity Ratio was 302% in 2021 at 397%.
Quick Ratio in 2020 of 223% in 2021 of 292% means an increase, which proves an increase in the proportion of
current assets compared to current debt owned by the company, so that the interest expense that must be borne can
be covered.

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