Analisis Kondisi Keuangan Berdasarkan Rasio Likuiditas, Aktivitas dan Profitabilitas Pada Lembaga Perkreditan Desa (LPD) Desa Adat Kerobokan, Sawan
Abstract
The purpose of this study was to find out how the financial condition of the Village Credit Institution (LPD) of Kerobokan Traditional Village, Sawan in terms of Liquidity, Activity and Profitability aspects for the period 2015 to 2019. This study used a descriptive analysis approach. The type of data used is quantitative data. Data collection techniques in the form of documentation. The data analysis technique used in this research is the analysis technique of liquidity ratios, activity ratios, profitability ratios. The results showed that based on the analysis technique of LACLR, LDR, WTO and ROE, the financial condition of the Village Credit Institution (LPD) of the Traditional Village of Kerobokan, Sawan was categorized as healthy, this is because the ratio value obtained tends to be greater than the predetermined assessment standard. This condition shows good performance, while based on the analysis technique of RTO, TATO and ROA, the financial condition of the Village Credit Institution (LPD) of Kerobokan Traditional Village, Sawan is categorized as unhealthy, this is because the ratio value obtained tends to be smaller than the predetermined assessment standard. This condition shows poor performance.
Downloads
References
Aan Komariah dan Djama’an Satori. (2014). Metedologi Penelitian Kualitatif. Bandung: Alfabetha.
Adhitya galih, Tito. 2011. Pengaruh Dana Pihak Ketiga, Capital adequacy Ratio, Non Performing Loan, Return On Assets dan Loan To Deposit Ratio terhadap jumlah penyaluran kredit pada Bank di Indonesia. Skripsi. Dipublikasikan. Semarang: Universitas Diponegoro.
Agus Harjito dan Martono, 2011. Manajemen Keuangan, Edisi Kedua, Cetakan Pertama, Penerbit EKONISIA, Yogyakarta.
Agus Sartono. 2010. Manajemen Keuangan Teori dan Aplikasi. Edisi 4.
Arief Sugiono dan Edy Untung. 2016. Panduan Praktis Dasar Analisa Laporan Keuangan Edisi Revisi. Jakarta : Grasindo.
Bambang, Riyanto. 2012. Dasar-dasar Pembelanjaan, Edisi 4, Yogyakarta: BPFE
Dendawijaya Lukman, 2008, Manajemen Perbankan, cetakan pertama, Ghalia Indonesia, Jakarta.
Dewi, S Made Rusmala, I Ketut Suwarta dan I.G.N. Jaya Agung Widagda K, 2014, Analisis Kinerja Kesehatan LPD Dan Pengaruhnya Terhadap Pertumbuhan Aset LPD Kabupaten Badung, Jurnal Manajemen Strategi Bisnis dan Kewirausahaan Vol.8 No.1, Februari 2014 terbitan
Fakultas Ekonomi dan Bisnis Universitas Udayana (UNUD), Bali, Indonesia http://download.portalgaruda.org/article.php?article=145201&val=954 diunduh tanggal 12 Februari 2016
Hani, Syafrida. 2015. “Teknik Analisa Laporan Keuangan”. Medan: In Media.
Harahap, Sofyan Sahri. 2010. Teori Akuntansi. Edisi Revisi 2011. Jakarta:
Harahap, Sofyan Syafri. 2011. Analisis Kritis atas laporan Keuangan. Edisi Pertam Cetakan ke sepuluh. Jakarta : PT Bumi Aksara.
Harahap, Sofyan Syafri. 2013. Analisa Kritis atas Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.
Hery. (2017). Analisis Laporan Keuangan Integrated and Comprehensive Edition. Jakarta: Grasindo.
Hery. 2016. Analisis Laporan Keuangan. Jakarta: Grasindo.
Horne, James C. Van dan John M Wachowicz Jr. 2012. Prinsip- Prinsip Manajemen Keuangan (Edisi 13). Jakarta : Salemba Empat.
Ikatan Akuntan Indonesia. 2015. Pernyataan Standar Akuntansi Keuangan. Jakarta : Ikatan Akuntan Indonesia
Irham Fahmi, 2018, Pengantar Manajemen Keuangan, Bandung: Alfabeta.
Kamus Besar Bahasa Indonesia. Likuiditas [online]. Tersedia: https://kbbi.kemdikbud.go.id/entri/likuiditas. [31 Oktober 2016]
Kasmir, 2008, Analisis Laporan Keuangan, Rajawali Pers, Jakarta. Kasmir, 2014. Analisis Laporan Keuangan, Edisi Pertama, Cetakan Ketujuh. Jakarta: PT. Rajagrafindo Persada
Kasmir. (2009). Bank dan Lembaga Keuangan lainnya. Edisi Revisi 2008. Jakarta :Rajawali Pers
Kasmir. (2012), Analisis Laporan Keuangan. Jakarta : PT. Raja Grafindo Persada.
Kasmir. 2015. Analisis Laporan Keuangan. Edisi Satu. Jakarta: PT RajaGrafindo Persada.
Kasmir. 2016. Analisis Laporan Keuangan. Jakarta: Raja Grafindo Persada.
Munawir, S. 2007. Analisa Laporan Keuangan. Edisi Keempat. Liberty. Yogyakarta.
Munawir. 2010. Analisis Laporan Keuangan. Cetakan Kelima Belas. Yogyakarta: Liberty Yogyakarta.
Periansya. 2015. Analisa Laporan Keuangan. Palembang: Politeknik Negeri Sriwijaya. Rajawali Pers
Rudianto. 2013. Akuntansi Manajemen Informasi untuk Pengambilan Keputusan
S.Munawir 2002,Analisis Laporan Keuangan, Edisi Keempat, Yogyakarta: Liberty.
Sony Siswoyo. 2013.Analisis Fundamental Dan Teknikal Untuk Profit Lebih Optimal. Jakarta: PT.Gramedia Pustaka Utama Strategis. Jakarta: Erlangga.
Sugiyono (2015). Metode Penelitian Kombinasi (Mix Methods). Bandung: Alfabetha
Sugiyono. 2008. Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung : Alfabeta
Sugiyono. 2012. Metode Penelitian Kuantitatif Kualitatif dan R&B. Bandung: Alfabeta
Van Home and Wachowich. 2005. Fundamental of Financial Management twelfth edition. New Jersey : Prantice Hall
Wiratna Sujarweni. 2017. Analisis Laporan Keuangan. Yogyakarta: Pustaka Baru Yogjakarta: BPFE
Nuryani, N. N. J. (2021). Triggers For Stock Prices In Manufacturing Companies In The Food and Beverages Sector On The Indonesia Stock Exchange. International Journal of Social Science and Business, 5(4), 468-474.
Made, D. H. I., Gde, B. I., Made, S. U., & Wayan, M. Y. I. G. (2019). Cultural management of economic resistance in Bali Aga community village of Kecamatan banjar district Buleleng. Russian Journal of Agricultural and Socio-Economic Sciences, 93(9), 183-192.
Ningsih, L. K., Prastiwi, N. L. P. E. Y., & Ayuni, N. M. S. (2019). The Implementation of Organizational Culture Based on Tri Hita Karana in the Effort to Realize the Organizational Performance in PDAM Buleleng Regency. International Journal of Social Science and Business, 3(2), 77-85.
Ningsih, L. K., & Prastiwi, N. L. P. E. Y. (2019). Improving the Quality of Human Resources in Indigenous Village Institutions Through Work Culture Based on" Catur Marga" in Bali Aga Village, Buleleng Regency. International Journal of Social Science and Business, 3(3), 306-313.
Prastiwi, N. L. P. E. Y., Ningsih, L. K., & Rianita, N. M. (2018). The Application of Strategic Human Resource Practice Based on Tri Kaya Parisudha to Improve The Performance of Village Financial Institution Employees in Buleleng Regency. International Journal of Social Science and Business, 2(4), 245-250.
Budiasni, N. W. N., Ayuni, N. M. S., & Trisnadewi, N. K. A. (2019). The Implementation of Spiritual Capital Saab Mote Craftsmen: Study of The Hindu Teachings (Study of Saab Mote Craftsman in Nagasepaha Village, Buleleng). International Journal of Social Science and Business, 3(3), 336-340.
Ayuni, N. M. S., Gorda, A. A. N. E. S., & Budiasni, N. W. N. (2019). ORIENTASI KEWIRAUSAHAAN SAAB MOTE DESA NAGASEPAHA SEBAGAI PRODUK IKONIK. Jurnal Ilmiah Manajemen dan Bisnis, 4(1), 1-11.
Ayuni, N. M. S., & Budiasni, N. W. N. (2019). The Strategy of Bad Loans “Pang Pade Payu” in Village Credit Institution in Buleleng District. International Journal of Social Science and Business, 3(4), 542-548.
Budiasni, N. W. N., Ayuni, N. M. S., & Trisnadewi, N. K. A. (2020). Evaluasi Kinerja Keuangan pada Pengembangan Jaringan 4G PT. Telekomunikasi Indonesia di Singaraja. Jurnal Akuntansi Profesi, 11(1), 107-114.
Ayuni, N. M. S., & Budiasni, N. W. N. (2020). The Implementation of Profit Sharing at Lembaga Perkreditan Desa. International Journal of Social Science and Business, 4(3), 472-479.
Ayuni, N. M. S., & Budiasni, N. W. N. (2020). The Implementation of Profit Sharing at Lembaga Perkreditan Desa. International Journal of Social Science and Business, 4(3), 472-479.
Budiasni, N. W. N., & Ayuni, N. M. S. (2020). Transparency and Accountability Based on The Concept of “Pada Gelahang” Enhancing Village Financial Management. International Journal of Social Science and Business, 4(3), 501-508.
Home 
