ANALISIS LAPORAN KEUANGAN PERUSAHAAN SEBAGAI DASAR
PENGAMBILAN KEPUTUSAN PEMBERIAN
KREDIT MODAL KERJA
(Studi Kasus PT. Bank Maspion Indonesia, di Surabaya)
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Institusion
Universitas Bhayangkara Surabaya
Author
ARIYANTI, NIKA
Subject
Datestamp
2019-10-29 05:33:32
Abstract :
Analysis of financial statements is an analysis technique performad by bank in analying the financial aspects of prospective debtor companies as the basic of decision making of working capital loans. This study focused on the extent to which the analysis of financial stantements of prospective debtor companies became the basic for decision making on working capital loans. Analysis of financial statements using the horizontal method of analysis is a comparison of financial statements of several periods, so it can be known about the development. This ratio analysis is based on the financial statements of prospective debtor companies of PT. Bank Maspion Indonesia, Tbk 2015, 2016, and 30 September 2017. Financial ratios calculated consist of: liquidity ratio, calculated with current ratio and quick ratio. Profitability ratio calculated with gross profit margin, profit margin, net profit margin, ROA and ROE. Solvency ratio calculated with debt-assets ratio anda debt-equity ratio. Activuty ratio calculated with receivable turnover, inventory turnover, and total assets turnover. Based on the calcululation of the above ratio, it can be concluded that the prospective debtor company classified as a less good company because the company's performance declines year by year, so it is not worthy to give the credit.
Analysis of financial statements is an analysis technique performad by bank in analying the financial aspects of prospective debtor companies as the basic of decision making of working capital loans. This study focused on the extent to which the analysis of financial stantements of prospective debtor companies became the basic for decision making on working capital loans. Analysis of financial statements using the horizontal method of analysis is a comparison of financial statements of several periods, so it can be known about the development. This ratio analysis is based on the financial statements of prospective debtor companies of PT. Bank Maspion Indonesia, Tbk 2015, 2016, and 30 September 2017. Financial ratios calculated consist of: liquidity ratio, calculated with current ratio and quick ratio. Profitability ratio calculated with gross profit margin, profit margin, net profit margin, ROA and ROE. Solvency ratio calculated with debt-assets ratio anda debt-equity ratio. Activuty ratio calculated with receivable turnover, inventory turnover, and total assets turnover. Based on the calcululation of the above ratio, it can be concluded that the prospective debtor company classified as a less good company because the company's performance declines year by year, so it is not worthy to give the credit.
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