PART IPRELIMINARY
1.1 BackgroundHaulage company CV. Sinar Son Makassar in developing the necessary business bookkeeping or accounting as the information has an important role in providing an overview of the state of the position of Integration. Usually the financial picture in each accounting period is reported in the financial statements as the end product of an activity accounting firm.The financial statements usually in the form of balance sheets and profit and loss statement or income statement, in addition there are reports retained earnings in a given period. The company must describe the position or wealth, debt and capital, the calculation of income or income statements, will show the changes in financial position for a certain period. While the income statement detention was a statement of changes in financial position are derived from the business of an enterprise is in a given period, in order to be able to increase its own capital.Thus, the purpose of the financial statements is to determine whether the company could repay all short-term debt (liquidity) and also within repay all debts (solvency), interests on the business activities of companies in order to know two things. Therefore, a company's financial laproan can be used as a basis for decision making on the basis of the financial statements of the company, whether the company is able to assess the financial position of a company at a certain time.One of the objectives in relation to the ability level of the company to meet its obligations both short and long term, thus presenting the results of its analysis to the parties require the data and reports of the company concerned, so that the parties can take decisions on policy or step there is to be taken , In the discussion of this writing emphasis on measuring the level of liquidity and solvency in measuring the level of the entire debts, because this ratio to analyze and interpret financial position to provide tools that are solvable in order to guarantee the repayment of the entire debts on time and knowing the level of ability of a companies to generate profits compared to capital employed or implanted. In the circumstances it is required by the lender, bank or prospective lenders, either as the size of the loan repayment ability or enterprise's ability to make a profit. This has led the authors to examine the level of liquidity and solvency of the companies of transportation between the city of Makassar with Bone, Wajo and Palopo, because the company is still often underfunded for example in playing its role in the procurement of auto parts are very expensive right now, so that the freight forwarder is often difficult capital (funds).Based on the above background, the authors were interested examines the organization titled "Analysis of Liquidity and Solvency On Transportation Company CV. Sinar Putera Makassar".1.2 Principal ProblemsIn accordance with the background mentioned above, the problems facing the company, as follows:
1. Is the company sufficient liquidity to repay short-term debt.
2. Is the company's high solvency led to reduced levels of liquidity.
1.3. Objectives and Purpose of Writing
The purpose of writing this thesis is as follows:- To determine the liquidity of the company, so it can afford to pay
short-term debt.
2. To determine the level of solvency of companies can lower levels of liquidity.
The usefulness of writing is:- By writing is expected to provide input for the company, especially in terms of liquidity and solvency.
2. As refenrensi in this paper on the research sama.yang same object can know things that may affect the payment of all debts.
1.1 BackgroundHaulage company CV. Sinar Son Makassar in developing the necessary business bookkeeping or accounting as the information has an important role in providing an overview of the state of the position of Integration. Usually the financial picture in each accounting period is reported in the financial statements as the end product of an activity accounting firm.The financial statements usually in the form of balance sheets and profit and loss statement or income statement, in addition there are reports retained earnings in a given period. The company must describe the position or wealth, debt and capital, the calculation of income or income statements, will show the changes in financial position for a certain period. While the income statement detention was a statement of changes in financial position are derived from the business of an enterprise is in a given period, in order to be able to increase its own capital.Thus, the purpose of the financial statements is to determine whether the company could repay all short-term debt (liquidity) and also within repay all debts (solvency), interests on the business activities of companies in order to know two things. Therefore, a company's financial laproan can be used as a basis for decision making on the basis of the financial statements of the company, whether the company is able to assess the financial position of a company at a certain time.One of the objectives in relation to the ability level of the company to meet its obligations both short and long term, thus presenting the results of its analysis to the parties require the data and reports of the company concerned, so that the parties can take decisions on policy or step there is to be taken , In the discussion of this writing emphasis on measuring the level of liquidity and solvency in measuring the level of the entire debts, because this ratio to analyze and interpret financial position to provide tools that are solvable in order to guarantee the repayment of the entire debts on time and knowing the level of ability of a companies to generate profits compared to capital employed or implanted. In the circumstances it is required by the lender, bank or prospective lenders, either as the size of the loan repayment ability or enterprise's ability to make a profit. This has led the authors to examine the level of liquidity and solvency of the companies of transportation between the city of Makassar with Bone, Wajo and Palopo, because the company is still often underfunded for example in playing its role in the procurement of auto parts are very expensive right now, so that the freight forwarder is often difficult capital (funds).Based on the above background, the authors were interested examines the organization titled "Analysis of Liquidity and Solvency On Transportation Company CV. Sinar Putera Makassar".1.2 Principal ProblemsIn accordance with the background mentioned above, the problems facing the company, as follows:
1. Is the company sufficient liquidity to repay short-term debt.
2. Is the company's high solvency led to reduced levels of liquidity.
1.3. Objectives and Purpose of Writing
The purpose of writing this thesis is as follows:- To determine the liquidity of the company, so it can afford to pay
short-term debt.
2. To determine the level of solvency of companies can lower levels of liquidity.
The usefulness of writing is:- By writing is expected to provide input for the company, especially in terms of liquidity and solvency.
2. As refenrensi in this paper on the research sama.yang same object can know things that may affect the payment of all debts.
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