JEFRI DOMINGGUS SIMON.2017. Thesis.4513012048. "Financial Performance Analysis at PT Perkebunan Nusantara XIV Makassar". (Mentored by Dr.Miah Said, SE., M.Si as consultant I and Muh.Kafrawi Yunus, SE., MM as consultant II). This study aims to analyze the financial performance of PT Perkebunan Nusantara XIV Makassar during 2013 until 2015 by using ratio analysis: Liquidity, solvency, Activity and Profitability. The results of this study indicate that based on Liquidity ratios including Current ratio, Quick ratio and Cash ratio has increased. In general, the ratio of Solvency is in a less good position, while for Profitability ratio of receivables turnover, inventory turnover and asset turnover fluctuated. In general, the activity ratio of PT Perkebunan Nusantara XIV Makassar in the period of 2013 to 2015 has decreased