ANALISIS KINERJA KEUANGAN DITINJAU DARI LIKUIDITAS DAN RENTABILITAS PADA PT. BANK PERKREDITAN RAKYAT SAPTACRISTY UTAMA, PENDAHULUAN Salah satu perusahaan yang menjual jasa adalah perusahaan yang bergerak dalam bidang perbankan atau lebih dikenal dengan

Abstract

The Intention of this research is to know level of likuiditas rentability
and, its effectiveness and also growth of monetary performance which evaluated
from the level of likuiditas (cash ratio and loan to deposit ratio) and rentability
(return on asset and of return on equity). The Analyzer which is used in this research
is monetary ratio analysis and statistical analysis. Statistical analysis which is used
is determination of historical standard with searching standard and mean of deviasi
from result of financial analysis, so that can assess effectiveness level and also its
growth. The analysis result which have done,showing that is monetary performance
which is have a fluctuation. Likudity ratio analysis ratio  and also adapted with
historical standard pursuant to cash ratio,shows that the percentage in the 2009
cash ratio equal to 14% (enough liquid), year 2010 going down to become 13,82%
(enough liquid) and for year 2011 mounting to become 22% (liquid). For Loan of
deposit ratio, in 2009 shows 79,27% number (enough liquid), mounting year 2010
becoming 84,93% (enough liquid), while year 2011 going down to become 64,95%
(less liquid). Rentability ratio is and also adapted for by historical standard, evaluated
from return n asset have effectiveness level which is have fluctuation, in 2009 assets
on return equal to - 0,41 (efficient enough), mounting for 2010 becoming 1,98%
(efficient enough), so also for 2011 equal to 4,46 is% (efficient). Rentability pursuant
to return to equity have effectiveness level which is have fluctuation. in 2009 return on
equity equal to - 3,89% (less efficient), mounting in 2010 becoming 11,26% (efficient
enough), so also for  2011 becoming 18,85% (efficient enough). The suggestion
which can be suggested to the  BPR to be more improve asset of management and
optimise credit giving to society so that it can happened the increasing of  profit
credit earnings at BPR, without disregarding observation to giving credit proces
pass through 5C application (character, capacity, capital, condition, collateral) to
client candidate.