ANALISIS RASIO LIKUIDITAS, RASIO PROFITABILITAS DAN SALES GROWTH PRA DAN PASCA BERLAKUNYA UNDANG-UNDANG BADAN PENYELENGGARA JAMINAN SOSIAL

The National Health Insurance Program is a compulsory social health insurance. This security has good and bad effects. Its effect the community gets protection in form of facilities. But it estimated adverse effects experienced by pharmaceutical companies. price product era been determined government, where below company's production costs coupled with deficit Social Security Organizing Agency (BPJS) resulting company having to operate on low profit margin basis. purpose this study identify financial conditions pre post era. research method used quantitative descriptive ratio comparison analysis tools, namely liquidity ratios calculated through cash ratios, profitability net margins sales growth statements PT Hexpharm Jaya Laboratories from 2009-2013 2014- 2018. results showed that was lower when than Insurance. Sales after