ANALISIS RASIO LIKUIDITAS, RASIO SOLVABILITAS, DAN RASIO PROFITABILITAS DALAM MENGUKUR KINERJA KEUANGAN UNIT SIMPAN PINJAM SWAMITRA CABANG BELIMBING PADANG

Rahmi, Novia Nedius (2016) ANALISIS RASIO LIKUIDITAS, RASIO SOLVABILITAS, DAN RASIO PROFITABILITAS DALAM MENGUKUR KINERJA KEUANGAN UNIT SIMPAN PINJAM SWAMITRA CABANG BELIMBING PADANG. Diploma thesis, Universitas Andalas.

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Abstract

D a l a m k o n d i s i p e r e k o n o mi a n y a ng t e r u s b e r k e m b a n g , s e k t o r p e r b a n k a n m e mili k i po t e n s i d a n p e l u a ng y a ng b e s a r d a l a m p e r a n a nn y a s e b a g a i p e n y e d i a d a n a u n t u k m a s y a r a k a t m a u p un s e k t o r u s a h a b a i k i t u d a l a m s k a l a b e s a r a t a u p un d a l a m s k a l a u s a h a k ec i l m e n e n g a h . S e k t or p e r b a n k a n j u g a m e mi l i k i p e r a n y a ng s a n g a t p e n t i ng d a l a m r a n g ka p e m b a ngu n a n e k o n o m i s u a t u N e g a r a , i t u s e m ua d i s e b a bk a n k a r e n a b a n k m e r u p a k a n s a r a n a s e b a g a i p e ngh im p un d a n p e n y a l ur d a n a d a r i m a s y a r a k a t s ec a r a e f e k t i f d a n e f i s i e n d a l a m r a n g ka p e m b a ngun a n n a s i o n a l s u a t u N e g a r a. M a s a l a h k e u a n g a n m e r u p a k a n s a l a h s a t u p e r m a s a l a h a n y a ng s a n g a t s e r i us d a l a m p e r k e m b a ng a n b i s n i s d i s e t i a p p e r u s a h a a n , k a r e n a s a l a h s a t u t u j u a n d i d i r i k a nn y a p e r u s a h a a n a d a l a h u n t u k m e m p e r o l e h k e un t un g a n y a ng m a k s im a l . N a m un b e r h a s i l a t a u t i d a k nya p e r u s a h a a n m e n c a r i k e u n t un g a n d a n m e m p e r t a h a n k a n p e r u s a h a a n n y a b e r g a n t ung k e p a da k i n e r j a d a r i m a n a j e m e n k e u a n g a n p e r u s a h a a n t e r s e b u t . P e r u s a h a a n d i t u n t u t u n t u k m e m i li k i m a n a j e m e n k e u a n g a n y a ng b a i k a g a r m e mili k i k i n e r j a k e u a n g a n y a ng s e h a t d a n e f i s i e n un t u k m e n d a p a t k a n k e un t un g a n d a n l a b a . O l e h k a r e n a i t u k i n e r j a m a n a j e m e n k e u a ng a n s u a t u p e r u s a h a a n m e r u p a k a n h a l y a ng p e n t i ng u n t u k m e m p e r t a h a n k a n p e r u s a h a a n d a l a m m e ng h a d a p i p e r s a i ng a n b i s n i s . P e r u s a h a a n d a p a t d i k a t a k a n m e mi l i k i k i n e r j a y a ng b a i k a p a b il a p e r u s a h a a n t e r s e b ut m e ng h a s il k a n k e un t un g a n , k a r e n a k e un t un g a n m e r u p a k a n s a l a h s a t u ko m p o n e n d a r i l a p o r a n k e u a n g a n y a ng d a p a t d i gu n a k a n u n t u k m e n il a i d a n m e li h a t b a i k a t a u t i d a k n y a k i n e r j a s u a t u p e r u s a h a a n . S a l a h s a t u ca r a u n t u k d a p a t m e li h a t d a n m e n il a i k i n e r j a p e r u s a h a a n t e r s e b u t b a i k a t a u t i d a k n y a y a i t u d e n g a n m e l a k u k a n a n a li s i s l a po r a n k e u a n g a n t e r h a d a p p e r u s a h a a n t e r s e b u t . A n a li s i s l a po r a n k e u a n g a n y a ng d il a k u k a n o l e h p e r u s a h a a n b e r gu n a un t u k m e li h a t d a n m e m b a n d i ngk a n b a g a im a na k o n d i s i d a r i p e r u s a h a a n t e r s e b u t d a r i t a hun ke t a hun s e h i n gga p e r u s a h a a n d a p a t m e m p e r t im b a n g k a n d a n m e n g a m b i l k e p u t u s a n y a ng t e p a t un t u k t a hun y a ng a k a n d a t a ng s e s u a i d e n g a n k i n e r j a p e r u s a h a a n n y a t a hun i n i . A n a li s i s l a po r a n k e u a n g a n d il a k u k a n d e n g a n m e nggu n a k a n r a s i o - r a s i o a g a r d a p a t m e n g e v a l u a s i k ea d a a n f i n a n c i a l p e r u s a h a a n d i m a s a l a l u, m a s a s e k a r a ng d a n m a s a y a ng a k a n d a t a n g . R a s i o d a p a t d i h i t ung d e n g a n m e nggu n a k a n d a t a - d a t a d a r i l a po r a n k e u a n g a n y a i t u s e p e r t i r a s i o n e r a c a y a i t u r a s i o y a ng d i s u s un d e n g a n m e nggu n a k a n d a t a - d a t a y a ng b e r a s a l d a r i n e r aca , r a s i o l a ba r ugi y a i t u r a s i o - r a s i o y a ng d i s u s un b e r d a s a r k a n d a t a y a ng d i d a p a t d i d a l a m l a p o r a n l a ba r ugi d a n r a s i o - r a s i o a n t a r l a po r a n y a ng d i s u s un b e r d a s a r k a n d a t a d a r i n e r ac a d a n l a p o r a n l a b a r ugi . A n a li s i s l a po r a n k e u a n g a n y a ng l a z i m d i gu n a k a n a d a l a h d e n g a n m e nggu n a k a n r a s i o li k u i d it a s a t a u m od a l k e r j a , r a s i o s o l v a b ili t a s d a n r a s i o p r o f it a b ili t a s . A n a li s i s r a s i o li k u i d it a s a t a u m od a l k e r j a a d a l a h r a s i o y a ng d i gun a k a n u n t u k m e ng u k ur k e m a m p u a n p e r u s a h a a n un t u k m e m e nuhi k e w a j i b a n j a ngka p e n d e k n y a . A n a li s i s r a s i o s o l v a b ili t a s a d a l a h r a s i o y a ng d i gu n a k a n p e r u s a h a a n un t u k m e ng u k u r k e m a m p u a n p e r u s a h a a n d a l a m m e m e nuhi k e w a j i b a n j a n g ka p a n j a ng n y a . A n a li s i s r a s i o p r o f it a b ili t a s a d a l a h r a s i o y a ng d i gu n a k a n o l e h p e r u s a h a a n un t u k m e ng u k u r k e m a m p u a n p e r u s a h a a n d a l a m m e ng h a s il k a n l a ba m e l a l ui p e n j u a l a n . S a m a h a l n y a d e n g a n p e r u s a h a a n p a da u m u m ny a , kop e r a s i a t a u un i t s im p a n p i n j a m j u g a m e m e r l uk a n s u a t u a l a t y a ng d a p a t d i gun a k a n un t u k m e n g e t a hui k i n e r j a k e u a n g a n kop e r a s i a t a u un i t u s a h a s im p a n p i n j a m a g a r m a n a j e m e n d a r i p i h a k kop e r a s i a t a u un i t u s a ha s i m p a n p i n j a m d a p a t m e l a k s a n a k a n t u g a s d a n k e w a j i b a nn y a d e n g a n b a i k s e s u a i d e n g a n t u j u a n kop e r a s i a t a u un i t u s a h a s im p a n p i n j a m t e r s e b u t . S w a mit r a a d a l a h n a m a d a r i s u a t u b e n t u k k e mi t r a a n a n t a r a B a n k B u ko p i n d e n g a n kop e r a s i l e m b a g a k e u a n g a n mi k r o y a n g m e m a n f a a t k a n j a r i ng a n t e k n o l o gi d a l a m m e l a k u k a n t r a n s a k s i k e u a ng a n m e l a l ui g e r a i s w a mit r a . D e n g a n d e mi k i a n t r a n s a k s i k e u n a g a n d a p a t d il a k s a n a k a n d e n g a n l e b i h a m a n d a n ce p a t , s e h i ngga p e d a g a ng a t a u p e ng u s a ha k e c i l m e m p un y a i w a k t u l e b i h b a n y a k un t u k m e mi k i r k a n k e m a j u a n u s a h a m e r e k a . S i s t e m o p e r a s i o n a l s w a mi t r a d i d u k ung o l e h s i s t e m m a n a j e m e n y a ng d i p e r s i a pk a n o l e h B a n k B u ko p i n d a n d i k e l o l a o l e h t e n a g a - t e n a g a kop e r a s i a t a u l e m b a g a k e u a n g a n mi k r o y a ng d il a t i h k hu s u s u n t u k t u g a s i n i . P a r a p e t u g a s i ni m e n j a l a n k a n t r a n s a k a s i b e r k a it a n d e n g a n p r o d u k - p r o d u k s w a mi t r a s e r t a m e l a y a ni a ng g o t a s e r t a n a s a b a h s w a mi t r a d i w il a y a h p e l a y a n a n . S a s a r a n s w a mi t r a a d a l a h p e d a g a ng p a s a r , p e ng r a j i n, p e t a ni a t a u n e l a y a n , p e d a g a ng k e c il , p e ng u s a h a i n d u s t r i k e c i l d a n p e r o r a n g a n y a ng m e m b u t u h k a n m od a l u n t u k b e r a g a m k e p e r l u a n u s a h a y a ng p r o d u k t i f . T e r t a r i k d e n g a n c a r a k e r j a s w a mi t r a y a ng s e m a k i n h a r i s e m a k i n d i l i r i k m a s y a r a k a t , m a ka p e nu li s t e r t a r i k un t u k m e n g e t a hui d a n m e m b a h a s k i n e r j a s w a mit r a da l a m s u a t u l a po r a n y a ng b e r j u d ul ; “ A n a li s i s R a s i o L i k u i d i t a s , R a s i o S o l va b il i t as D an R a s i o P r o f i t a b i l i t as D a l a m M e n g u k u r Ki n e r j a K e u a n g a n U n i t S i m p an P i n j a m S w a m i t r a C a b a n g B e l i m b i n g P a d a n g ”.

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