ANALISIS KINERJA KEUANGAN PADA LEMBAGA PERKREDITAN DESA (LPD) DESA ADAT TABANAN

Ni Gusti Ayu Agung Trisna Putri, Ida Ayu Agung Idawati

Abstract


Abstract
Village credit institutions are financial institutions operating in every Pakraman village in Bali. The sustainability of an Village credit institutions depends on the trust of the community, so that each Village credit institutions in Bali is expected to be able to maintain the trust of the people who invest their funds in the institution. Financial performance is one indicator of the assessment of the development of a Village Credit Institution. The purpose of this study was to analyze the financial performance of the Village Credit Institution in Tabanan from 2011 - 2015. The analysis technique used in this study was liquidity ratio analysis, activity ratio analysis, solvability ratio analysis, profitability ratio analysis, efficiency analysis business and statistical analysis using historical ratio standards. The result show liquidity ratio (current ratio) in 2011 was considered very good, in 2012, 2013, 2014 it was considered good enough, while in 2015 it was considered less. Activity ratio (total assets turn over) in 2011, 2013, 2014 and 2015 are considered to be quite good while 2012 is considered not good enough. Solvability ratio (debt to assets ratio) in 2011 was considered not good enough, in 2012, 2013 and 2014 it was considered good enough while in 2015 it was considered very good. Rentability ratios by using economic rentability in 2011 and 2015 was considered very good, while in 2012, 2013, 2014 was considered quite good. Rentability of own capital in 2011, 2012, 2013 and 2014 was considered good enough, while in 2015 it was considered very good. Business efficiency (leverage multiplier) in 2011 was considered to be less efficient, in 2012, 2013, 2014 was considered quite efficient, while in 2015 was considered very efficient.
Keywords: Liquidity Ratio, Activity Ratio, Solvency Ratio, Profitability Ratio, Business Efficiency and Financial Performance.

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