ANALISIS RASIO SEBAGAI TOLAK UKUR KINERJA KEUANGAN PADA PT. BPR ANEKADANA SEJAHTERA

Abstract

The analysis of banking financial ratios can be used to evaluate the Bank’s financial condition and its performance. By comparing the financial rations from year to year it will be known composition ratio changes. This research aims to examine how the analysis of banking financial ratios can be used as a tool to measure the financial performance of a Bank. As well as to know the actual financial condition of the Bank through the results of the ratio analysis. The object of this research is PT. BPR Anekadana Sejahtera in Gresik. The results of the research shows that Bank performance is good, seen from liquidity ratio at current ratio of 113,1% or 1:1 and loan to asset ratio of 64,25%. Loan to deposit ratio of 94,50% shows good performance according to Bank Indonesia Regulation (PBI) of 85%-100%. In terms of solvency ratio, both debt to equity ratio and debt to asset ratio of -907,22% and 86,25%, respectively, showed good performance. Unlike the company, this shows te good performance of the Bank is absorbing funds from the community. While the profitability ratio on net profit margin, return on equity and return on assets, the Bank’s financial performance tends to be less good because it is far below the average of Bank Indonesia Regulation (PBI). BOPO ratio is very high, above the provision of <94% that is 194,97%. Keywords: Liquidity, solvency, profitability, financial performance