摘要：This research is directed with a view to assisting the company in question inassessing the policy to determine the amount of funds borrowed and how to payoff the loan for the coming period so that the resulting level of profits asexpected. The ratio is a measurement that is often used in the analysis offinancial statements because, in making an interpretation or analysis of financialstatements of a companys financial statements requires the analyzer measures.Thus, the ratio is a tool that is expressed in "arithmetical terms which canbe used to explain the relationship between the two kinds financial data. Heldinterpretation or analysis of a companys financial statements would be veryuseful for internal and external parties. One of the external parties who feel thebenefits from the existence of financial statement analysis is a creditor. Theauthor would like to know the circumstances and the financial development ofthe PT. (Persero) as well as ways of fulfillment of obligations by the companyusing ratio analysis, liquidity, solvency and profitability based on the balancesheet and income statement at PT. Gudang Garam Tbk. (Persero) for the period2006, 2007 and 2008. From the results of calculations can be concluded that thecompany in a state ilikuid companies did not have sufficient cash whenshort-term debt maturities. Companys solvency situation is good because thecompany has fixed assets that are sufficient to ensure long-term debt companiesto stay how to clear before the debt matures. While the state of corporateprofitability is not in good condition because, in the companys ability toproduce income is still less.
