ANALISIS LAPORAN KEUANGAN SEBAGAI TOLAK UKUR KINERJA PADA PT. BANK PERKREDITAN RAKYAT MANDIRI ADIYATRA LAWANG-MALANG

AL-FAUZI, MIFTAH (2010) ANALISIS LAPORAN KEUANGAN SEBAGAI TOLAK UKUR KINERJA PADA PT. BANK PERKREDITAN RAKYAT MANDIRI ADIYATRA LAWANG-MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

This is a descriptive study at PT. Bank Perkreditan Rakyat Mandiri Adiyatra Lawang – Malang entitled „The Analysis of Financial Statement as the Performance Framework of PT. Bank Perkreditan Rakyat Mandiri Adiyatra Lawang-Malang‟. The objective of the study was to find out the performance of PT. Bank Perkreditan Rakyat Mandiri Adiyatra Lawang – Malang during 2006 to 2008 periods by using ratio analysis. The data used have been secondary data derived from financial statements, such as balance, loss/profit reports, and other relevant statements. Financial ratio analysis used to measure the firm performance in terms of financial perspectives, such as liquidity ratio analysis consisting three elements, quick ratio, banking ratio, loan asset ratio. The capital analysis consisted of three components, primary ratio, capital ratio, capital adequacy ratio. Furthermore, the profitability ratios consisted of four elements, gross profit margin, net profit margin, return on equity capital, net income on total asset. The increase on profitability ratio over years, we might state that the financial performances were good. If the profitability ratio and its efficiencies dropped down over years, then the financial performances could be categorized as bad. By using ratio analysis, we may find that the financial performance of PT. Bank Perkreditan Rakyat Mandiri Adiyatra Lawang-Malang during 2006 – 2008 periods fluctuated in terms of liquidity, capital, and profitability. It showed that the ratio has drowned down currently began to develop. This shows that the condition of PT. Bank Perkreditan Rakyat Mandiri Adiyatra Lawang – Malang was better off. Finally, it can be concluded that PT. Bank Perkreditan Rakyat Mandiri Adiyatra Lawang – Malang, during 2007 has experienced fall-off caused by the credit stuck which directly influenced several major aspects in the financial ratios, yet in 2008 has experienced the lift up in terms of capital and profitability. This shows that the bank has effectively handled the problems and gained the maximum profits.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anwar Jasin
Date Deposited: 13 Mar 2012 17:10
Last Modified: 13 Mar 2012 17:10
URI: http://eprints.umm.ac.id/id/eprint/436

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