Analisis Rasio Laporan Keuangan Dalam Menilai Tingkat Kinerja Kesehatan Bank Pada PT Bank Pembiayaan Rakyat Syariah (BPRS) PNM Mentari Garut

Adetya, Tia, Yuni Putri Yustisi, S.Ak., M.Sc. (2022) Analisis Rasio Laporan Keuangan Dalam Menilai Tingkat Kinerja Kesehatan Bank Pada PT Bank Pembiayaan Rakyat Syariah (BPRS) PNM Mentari Garut. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This analysis aims to determine the financial health performance of PT Bank Pembinaan Rakyat Syariah (BPRS) PNM Mentari Garut in 2019-2021 with the Liquidity, Solvency and Profitability ratio analysis method. Banks as financial intermediaries in their business activities must be able to maintain public trust in managing, collecting and redistributing funds to the public. Therefore, it is important to analyze the financial statements as the background for this final report. This financial statement analysis aims to assess the Bank's Soundness Performance Level based on the bank's financial statement data, namely the statement of financial position and income statement. This ratio analysis can help the company's management to know/understand the condition of the company and can function as a decision-making tool based on the results of the ratio analysis that has been done. Analysis of the statement of financial position and income statement of PT Bank Pemfundan Rakyat Syariah (BPRS) PNM Mentari Garut, overall is in a healthy condition, but the bank's financial performance has decreased in 2021. This can be seen from the decline in company profits in 2021 which is caused by the increase in operating expenses which have an impact on the decline in performance on the level of efficiency and the ability of banks to carry out their operations, as well as a decrease in the company's capital which has an impact on company profits.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Financial Statements, Bank Soundness Performance Level, Financial Statement Analysis, Liquidity Ratio, Solvency Ratio, Profitability Ratio
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 04 May 2023 02:24
Last Modified: 04 May 2023 02:24
URI: http://eprints.uty.ac.id/id/eprint/10799

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