ANALISIS RASIO LIKUIDITAS DAN PROFITABILITAS UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19 PADA PT. BANK PERKREDITAN RAKYAT (BPR) GAWI SABUMI MANDARSARI

FITRIANI, NURUL (2022) ANALISIS RASIO LIKUIDITAS DAN PROFITABILITAS UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19 PADA PT. BANK PERKREDITAN RAKYAT (BPR) GAWI SABUMI MANDARSARI. Diploma thesis, Universitas Islam Kalimantan MAB.

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Abstract

Penelitian ini bertujuan untuk menguji : (1) kinerja keuangan perusahaan PT. Bank Perkreditan Rakyat (BPR) Gawi Sabumi Mandarsari sebelum pandemi Covid-19 dengan analisis rasio likuiditas, (2) kinerja keuangan perusahaan PT. Bank Perkreditan Rakyat (BPR) Gawi Sabumi Mandarsari sebelum pandemi Covid-19 dengan analisis rasio profitabilitas, (3) kinerja keuangan perusahaan PT. Bank Perkreditan Rakyat (BPR) Gawi Sabumi Mandarsari saat pandemi Covid-19 dengan analisis rasio likuiditas, (4) kinerja keuangan perusahaan PT. Bank Perkreditan Rakyat (BPR) Gawi Sabumi Mandarsari saat pandemi Covid-19 dengan analisis rasio profitabilitas. Rancangan penelitian ini adalah penelitian deskriptif kuantitatif dengan teknik pengumpulan data sekunder dan merupakan dokumentasi dan penelitian kepustakaan. Analisis data menggunakan analisis rasio likuiditas dan profitabilitas dan membandingkan dengan laporan keuangan tiap tahun. Hasil penelitian ini menunjukkan (1) kinerja keuangan perusahaan PT. Bank Perkreditan Rakyat (BPR) Gawi Sabumi Mandarsari sebelum pandemi Covid-19 dengan analisis rasio likuiditas dapat dikatakan baik, karena pada Cash Ratio 11,28% dan Loan to Deposit Ratio (LDR) sebesar 82,74% telah memenuhi standar Bank Indonesia, (2) kinerja keuangan perusahaan PT. Bank Perkreditan Rakyat (BPR) Gawi Sabumi Mandarsari sebelum pandemi Covid-19 dengan analisis rasio profitabilitas tidak dapat dikatakan baik, karena pada Return On Assets (ROA) -8,94% tidak memenuhi standar Bank Indonesia, (3) kinerja keuangan perusahaan PT. Bank Perkreditan Rakyat (BPR) Gawi Sabumi Mandarsari saat pandemi Covid-19 dengan analisis rasio likuiditas dapat dikatakan baik, karena pada rata-rata Cash Ratio 23,63% dan Loan to Deposit Ratio (LDR) sebesar 75,49% telah memenuhi standar Bank Indonesia, (4) kinerja keuangan perusahaan PT. Bank Perkreditan Rakyat (BPR) Gawi Sabumi Mandarsari saat pandemi Covid-19 dengan analisis rasio profitabilitas karena pada rata-rata Return On Assets (ROA) 10,88% telah memenuhi standar Bank Indonesia. The purpose of this research this aim to test: (1) the financial performance of the company PT. Bank Perkreditan Rakyat (BPR) Gawi Sabumi Mandarsari before the Covid-19 pandemic with liquidity ratio analysis, (2) the company's financial performance of PT. Bank Perkreditan Rakyat (BPR) Gawi Sabumi Mandarsari before the Covid-19 pandemic with profitability ratio analysis, (3) the company's financial performance of PT. Bank Perkreditan Rakyat (BPR) Gawi Sabumi Mandarsari during the Covid-19 pandemic with liquidity ratio analysis, (4) the company's financial performance of PT. Bank Perkreditan Rakyat (BPR) Gawi Sabumi Mandarsari during the Covid-19 pandemic with profitability ratio analysis. The project of study is research is descriptive quantitative research with secondary data collection techniques and is a documentation and library research. Data analysis uses liquidity and profitability ratio analysis and compares it with the financial statements each year. The results of this study indicate that (1) the financial performance of PT. Bank Perkreditan Rakyat (BPR) Gawi Sabumi Mandarsari before the Covid-19 pandemic with liquidity ratio analysis can be said to be good, because the Cash Ratio of 11.28% and Loan to Deposit Ratio (LDR) of 82.74% have met Bank Indonesia standards, (2) the company's financial performance of PT. Bank Perkreditan Rakyat (BPR) Gawi Sabumi Mandarsari before the Covid-19 pandemic with a profitability ratio analysis cannot be said to be good, because at an ROA of -8.94% it does not meet Bank Indonesia standards, (3) the company's financial performance of PT. Bank Perkreditan Rakyat (BPR) Gawi Sabumi Mandarsari during the Covid-19 pandemic with a liquidity ratio analysis can be said to be good, because the average Cash Ratio of 23.63% and Loan to Deposit Ratio (LDR) of 75.49% have met Bank standards Indonesia, (4) the financial performance of the company PT. Bank Perkreditan Rakyat (BPR) Gawi Sabumi Mandarsari during the Covid-19 pandemic with a profitability ratio analysis because the average ROA of 10.88% has met Bank Indonesia standards.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Rasio Likuiditas; Rasio Profitabilitas; Cash Rasio; Loan to Deposit Ratio (LDR); Return On Assets (ROA) Liquidity Ratio, Profitability Ratio, Cash Ratio, Loan to Deposit Ratio (LDR), Return On Assets (ROA)
Subjects: H Social Sciences > HB Economic Theory
Depositing User: Nurul Fitriani
Date Deposited: 10 Aug 2022 03:37
Last Modified: 10 Aug 2022 03:37
URI: http://eprints.uniska-bjm.ac.id/id/eprint/11707

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