ANALISIS LAPORAN KEUANGAN PT.BPR JATIM UNTUK MENGETAHUI KINERJA DAN KESEHATAN BANK PERIODE (2013-2015)
Abstract
ABSTRACT
Research aims to acknowledge financial performance of property company listing in the BEI during period 2011-2014 if it is analyzed using financial ratio analysis with Du Pont System Analysis approach Cross Sectional. Financial ratio analysis with Du Pont System Analysis approach is an analysis to show the relationship between NPM, asset circulation, debt and ROI to determine company ROE. Type of research is kuantitatif descriptive. Data source includes primary and secondary data. Data collection technique is documentation. Based on the result of research, financial performance PT. Lippo Cikarang Tbk is quite good progress barn has show the metode of Time Series Analysis that ROI over four years in a stable condition that equel to 12,56%, 14,46%, 15,10%, 19,78% and averange ROI 2011-2014 is equel to 15,48%. And ROE 31,28%, 33,41%, 32,00%, 31,85% dan averange ROE 2011-2014 is equel to 32,14%. Thought the Cross Sectional method, the company is located above on top the average standart property company.Financial performance PT. Megapolitan Development, Tbk with ROI equel to 0,22%, 0,46%, 3,62%, 3,76% and averange ROI 2,02%. And ROE 0,38%, 0,78%, 6,09%, 7,37% dan averange ROE 2011-2014 is equel to 3,66%. Thought the the Cross Sectional, the company is located below the property industry everange.
Keyword: Du Pont System, Financial Ratio, Financial performance
Downloads
References
DAFTAR PUSTAKA
Bank Indonesia, 1997. Keputusan Direksi BI No.30/12/KEP/DIR Tentang Tata Cara Penilaian Tingkat Kesehatan Bank Perkreditan Rakyat, Jakarta : Bank Indonesia,
Bank Indonesia, 2004. Surat Edaran Nomor 6/23/DPNP Perihal Sistem Penilaian Tingkat Kesehatan Bank Umum, (www.bi.go.id, diakses tanggal 15 mei 2013).
Bank Indonesia, 2011. Surat Edaran Nomor 13/24/DPNP Perihal Penilaian Tingkat Kesehatan Bank Umum, (www.bi.go.id, diakses tanggal 15 mei 2013).
Bank Indonesia, 2011. PBI Nomor 13/1/PBI/2011 Tentang Penilaian Tingkat Kesehatan Bank Umum, (www.bi.go.id, diakses tanggal 15 mei 2013).
Dian Ayu Fitriana, 2012. Analisis Kinerja Keuangan Bank Dengan Menggunakan Metode Camel Periode 2010-2012 (Studi Pada PT. Bank Rakyat Indonesia (persero)tbk,
Fahmi, Irham, 2011. Analisis Kinerja Keuangan, Bandung: Alfabeta.
Fahmi, Irham, 2012. Analisis Laporan Keuangan, Cetakan ke-2, Bandung: Alfabeta.
Hery, 2012. Analisis Laporan Keuangan, Jakarta: PT. Bumi Aksara.
Ikatan Akuntan Indonesia, 2010. Pedoman Akuntansi Bank Pengkreditan Rakyat, cetakan pertama.
Ikatan Akuntan Indonesia, 2012. Standar Akuntansi Keuangan, PSAK, cetakan keempat, Buku Satu, Jakarta : Salemba Empat.
Ikatan Akuntan Indonesia, 2015. Standar Akuntansi Keuangan, cetakan pertama, November 2014, Jakarta : Ikatan Akuntan Indonesia.
Kasmir, 2010. Manajemen Perbankan, Jakarta: PT Raja Grafindo Persada.
Kasmir, 2012. Manajemen Perbankan, Edisi Revisi, Jakarta: PT Raja Grafindo Persada.
Kasmir, 2012, Analisis Laporan Keuangan, cetakan kelima, Jakarta: PT Raja Grafindo Persada.
Kasmir, 2014. Manajemen Perbankan, Edisi Revisi, Cetakan ke-12, Jakarta: PT. Raja Grafindo Persada.
Munawi, 2010. Analisis Laporan Keuangan, Edisi 4, Yogyakarta: Liberty.
Nurwinda, Fitri, 2011. Analisis Laporan Keuangan Untuk Menilai Tingkat Kesehatan Keuangan Bank Pada PD Bpr Klaten, Skripsi Fakultas Ekonomi, Universitas Negeri Yogyakarta.
Ni’mah, Ulin. 2011. Analisis Kinerja Keuangan pada Koperasi BMT Bina Usaha Kecamatan Bergas Kabupaten Semarang, Skripsi: Universitas Negeri Semarang (diakses 04 desember 2014).
Pandia, Frianto, 2012. Manajemen Dana dan Kesehatan Bank, Jakarta : PT. Rineka Cipta.
Riduwan dan Kuncoro (2012), Cara Menggunakan dan Memahami Analysis (analisis jalur), Bandung: Alfabeta
Saraswati, Dinastya, 2013, Analisis Laporan Keuangan Sebagai Alat Penilaian Kinerja Keuangan Pada Koperasi, Jurnal Administrasi Bisnis, Universitas Brawijaya, Dipublikasikan.
Serina Luis, 2014. Analisis Kinerja Keuangan Dengan Mengggunakan Metode Camel Pada PT. Bank Pembangunan Daerah Kalimantan Timur Samarinda, Jurnal Fakultas Ilmu Sosial Dan Politik, Universitas Mulawarman.
Sugiyono, 2014. Metode Penelitian Bisnis, Bandung: Alfa Beta.
Syahrial, Dermawan, 2013. Analisis Laporan Keuangan, Edisi dua, Jakarta : Mitra Wacana Media
Undang-undang, (1998), Undang-undang No. 10 Tahun 1998, tentang Perbankan.
Wisnu P. Setiyono, 2014. Analisis Kinerja Keuangan Perbankan Dengan Menggunakan Metode Camel (Studi Kasus Pada PT. BPR Buduran Delta Purnama, jurnal Fakultas Ekonomi, Universitas Muhammadiyah Sidoarjo.
YASIN, MUHAMMAD, and KASINO KASINO. "ANALISIS PENGARUH PAD DAN BELANJA PEMBANGUNAN TERHADAP KINERJA KEUANGAN DAERAH DI KABUPATEN dan KOTA se-JAWA TIMUR." JEB17: Jurnal Ekonomi dan Bisnis 3, no. 02 (2018).
Authors whose manuscript is published will approve the following provisions:
- The right to publication of all journal material published on the JEA17: Jurnal Ekonomi Akuntansi website is held by the editorial board with the author's knowledge (moral rights remain the property of the author).
- The formal legal provisions for access to digital articles of this electronic journal are subject to the terms of the Creative Commons Attribution-ShareAlike (CC BY-SA) license, which means JEA17: Jurnal Ekonomi Akuntansi reserves the right to store, modify the format, administer in the database, maintain and publish articles without requesting permission from the Author as long as it keeps the Author's name as the owner of Copyright.
- Printed and electronically published manuscripts are open access for educational, research, and library purposes. In addition to these objectives, the editorial board shall not be liable for violations of copyright law.