Analisis kinerja keuangan BPD DIY dan BPD BJB menggunakan analisis likuiditas, profitabilitas, dan solvabilitas
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Abstract
This study describes the Financial Performance Analysis of PT Bank BPD DIY and PT
BPD Jawa Barat and Banten Tbk by comparing financial performance in financial
statements using analysis of liquidity ratios, profitability ratios, and solvency ratios in the
2016-2018 period. Both are companies owned by Regional Owned Enterprises (BUMD).
PT Bank BPD DIY is a BUMD managed privately in its capital and share ownership, in
contrast to PT BPD Jawa Barat and Banten Tbk, which have "go public" in share
ownership managed openly. This study uses secondary data in the form of financial
statements obtained from each company in balance sheets, income statements, cash flow
statements, and other supporting data. This research method uses a descriptive method
with a qualitative approach. The purpose of this study was to analyze the financial
performance of the two companies viewed from the liquidity aspect to determine the extent
to which the company could cover its current liabilities using current assets owned by each
company. Then measure the performance of the two companies seen from the company's
ability to generate profits in each accounting period. From these two aspects, it is also
necessary to look at the solvency aspect by measuring the assets owned by the company
by comparing it with all assets owned and the capital owned by a comparison of its
liabilities. Then, from the two companies' measurements, a conclusion can be drawn. The
results showed that the financial performance of the two companies went well from the
analysis of liquidity, solvency, and profitability.
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