ANALISIS PERBANDINGAN LIKUIDITAS, SOLVABILITAS DAN RENTABILITAS PADA KINERJA KEUANGAN BANK SWASTA YANG TERDAFTAR DI PT. BURSA EFEK INDONESIA PERIODE 2013-2015
DOI:
https://doi.org/10.30996/jem17.v2i1.1188Abstract
ABSTRAK
A good performance of a bank is expected to regain public confidence in the bank itself or the banking system as a whole. Financial performance can be known by calculating the financial ratios so that it can know the performance and using ratio analysis, namely the ratio of liquidity, solvency, and profitability. This ratio analysis is a technical analysis to determine the relationship between certain items in the balance sheet or income statement bank individually or collectively. The purpose of this study is to compare the financial performance of four private banks listed on the Indonesia Stock Exchange. The results of the analysts show that there are differences in financial ratios, namely the ratio of liquidity, solvency, and rentability in private banks registered in PT. Indonesia Stock Exchange period 2013-2015.
Â
Keywords: Ratio Analysis, Financial Performance Analysis, Bank.
ABSTRAK
A good performance of a bank is expected to regain public confidence in the bank itself or the banking system as a whole. Financial performance can be known by calculating the financial ratios so that it can know the performance and using ratio analysis, namely the ratio of liquidity, solvency, and profitability. This ratio analysis is a technical analysis to determine the relationship between certain items in the balance sheet or income statement bank individually or collectively. The purpose of this study is to compare the financial performance of four private banks listed on the Indonesia Stock Exchange. The results of the analysts show that there are differences in financial ratios, namely the ratio of liquidity, solvency, and rentability in private banks registered in PT. Indonesia Stock Exchange period 2013-2015.
Â
Keywords: Ratio Analysis, Financial Performance Analysis, Bank.
Downloads
References
Barata, A. A. 2003. Dasar-Dasar Pelayanan Prima. Jakarta: Alex Media Komputindo.
Keputusan Direktur Jenderal Pajak Nomor KEP-420/PJ/2010 tentang standar prosedur operasi (standard operating procedures) Instansi Vertikal Direktorat Jenderal Pajak. 2010. Jakarta : Direktorat Jenderal Pajak RI.
Nurul Hamidah,Mochammad Djudi Mukhzam,Rizki Yudhi Dewantara. (2015).Pegaruh pelayanan prima perpajakan dan penerapan self asessment system terhadap kepuasan wajib pajak (studi pada wajib pajak orang pribadi kantor pelayanan pajak pratama batu). Jurnal Administrasi Bisnis - Perpajakan(JAB)|Vol. 5 No. 1 April2015.
Nur Esa Febrica Hary,Kertahadi,Riyadi. (2013). Evaluasi pelayanan prima dalam perpajakan (studi pada kantor pelayanan pajak pratama malang utara dan malang selatan).(PS Perpajakan, Jurusan Administrasi Bisnis, Fakultas Ilmu Administrasi, Universitas Brawijaya).
Keputusan Direktur Jenderal Pajak Nomor KEP-420/PJ/2010 tentang standar prosedur operasi (standard operating procedures) Instansi Vertikal Direktorat Jenderal Pajak. 2010. Jakarta : Direktorat Jenderal Pajak RI.
Majalah Berita Pajak XXXIX No 1591, 15 Juli 2007. (www.ortax.org. diakses Desember 2007).
Putri Diati Yanuarsasi, Heru Ribawanto, Stefanus Pani Rengu,(2014). Revitalisasi Polri menuju pelayanan prima (studi pada polres tulungagung). Jurnal Administrasi Publik (JAP), Vol. 2, No 1, Hal. 182-188.
Peraturan Menteri Keuangan RI Nomor 98/KMK.01/2006 tanggal 20 Februari 2006 pasal 1 ayat 2 tentang Account Representative pada KPP yang telah mengimplementasikan organisasi modern. 2006. Jakarta: Departemen Keuangan RI.
Sinambela, Lijan Poltak, dkk. (2011). Reformasi Pelayanan Publik. Teori, Kebijakan dan Implementasi. Jakarta: Penerbit Bumi Aksara.
Sugiyono. 2013. Metode Penelitian Kuantitatif, Kualitatif dan R&D.Bandung:Alfabeta
Sugiyono. 2010. Memahami Penelitian Kualitatif. Bandung: Alfabeta.
Surat Edaran Direktur Jenderal Pajak Nomor: SE-84/PJ/2011 tanggal 15 November tentang Pelayanan Prima . 2011. Jakarta : Direktorat Jenderal Pajak.
Surat Edaran Direktur Jenderal Pajak Nomor SE-45/PJ/2007 tanggal 05 Oktober 2007 tentang pelayanan prima. 2007. Jakarta: Direktrat Jenderal Pajak RI.
Surat Edaran Direktur Jenderal Pajak Nomor SE - 55/PJ/2008 tanggal 23 September 2008 tentang Peningkatan Kualitas Pelayanan Prima Direktur Jenderal Pajak. 2008. Jakarta : Direktorat Jenderal Pajak RI.
Teguh Sanjaya, Imam Hardjanto, Stefanus Pani Rengu.(2015).Peningkatan pelayanan publikdi kantor sistem administrasi manunggal di bawah satu atap kabupaten banyuwangi. Jurnal Administrasi Publik (JAP), Vol. 2, No. 4, Hal. 585-590.
Winengan. (2014). Penerapan standar pelayanan publik dalam pembuatan buku nikah di KUA Kota Mataram.Jurnal Penelitian Keislaman, Vol. 10, No. 2, Juli 2014
Sugiyono. 2016. Metode Penelitian Kuantitatif Kualitatif dan R&B. Bandung: Alfabeta
Tika, Moh. Pabundu, 2006. Budaya Organisasi dan Peningkatan Kinerja Perusahaan, Edisi Pertama. PT Bumi Aksara. Jakarta.
Downloads
Additional Files
Published
Issue
Section
License
Authors whose manuscript is published will approve the following provisions:
- The right to publication of all journal material published on the JEM17: Jurnal Ekonomi Manajemen 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 JEM17: Jurnal Ekonomi Manajemen 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.
