ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PT. BANK JATIM

Abstract

As a business entity that relies on public trust, banks must have good performance. Bank performance is considered good if the bank is in a healthy condition in accordance with Bank Indonesia's standard of soundness level. To determine the soundness of the bank, it can be done by analyzing the financial statements using financial ratios. In this study, researchers used the company PT. Bank Jatim as the object of research. This study uses financial statement data analysis by analyzing liquidity ratio, solvency ratis, profitability ratio and activity ratio. Based on the results of the analysis of the financial statements of PT. Bank Jatim for the period 2016 to 2020 has almost completely met Bank Indonesia's soundness standards. Referring to the liquidity ratio, PT. Bank Jatim is in a state that is not fully liquid, especially in fulfilling its short-term obligations. In the ratio of solvency and profitability, PT. Bank Jatim is in the good enough category to generate profit and has sufficient capital in accordance with Bank Indonesia's soundness standard. Meanwhile, in the activity ratio, PT. Bank Jatim is quite good at managing its assets in order to print company profits.
Keywords: financial statements, banks, liquidity ratio, solvency ratio, profitability ratio, activity ratio