Ni Made Artini
Institut Teknologi dan Bisnis (ITB) Swadharma

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Journal : REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN

ANALISIS TINGKAT KESEHATAN PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO DENGAN METODE RGEC PERIODE 2016-2020 Tatyana Tatyana; Ni Made Artini; Adezia Zefanya Michela
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 1 (2022): REMITTANCE JUNI 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no1.193

Abstract

Bank business activities require an assessment of the healthy of the bank so that public confidence in a bank can increase. Therefore, the purpose of this study was to determine the health level of PT. Regional Development Bank of North Sulawesi Gorontalo for the 2016-2020 period. This writing using the RGEC method to examine events that had occurred and to find out the factors that could cause these events to occur. The results of research and data analysis show the risk profile of the SulutGo bank using two credit risk factor indicators, namely using the NPL ratio and the LDR. Liquidity risk ratio during 2016-2020 in a healthy condition. Bank SulutGo in 2016-2020 obtained composite 2 which shows the implementation of good corporate governance although in 2017 it slightly decreased to a composite that reflects good corporate governance. The profitability (income) of the SulutGo bank using indicators, namely ROA and BOPO during 2016-2020 is in a very healthy condition, indicating that SulutGo bank has succeeded in carrying out its operations effectively; The results of the assessment of Bank SulutGo's capital during the current year are in a very healthy condition, namely 2016-2020, far above the minimum standard set by Bank Indonesia, which is 8%. This shows that so far, SulutGo bank has been able to manage capital well
PENGARUH PANDEMI COVID-19 PADA LAPORAN KEUANGAN PT.GARUDA MAINTENANCE FACILITY AERO ASIA TBK Ni Made Artini; Sugiyono Sugiyono; Silvia Nuraini Fitri
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 2 (2022): REMITTANCE DESEMBER 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no2.260

Abstract

This study aims to look at the impact of the Covid-19 pandemic that occurred at the end of 2019 on the financial performance of the company PT Garuda Maintenance Facility Aero Asia Tbk. Analysis from the 2018 - 2021 financial reports, using the calculation technique of Liquidity Ratios, Solvency Ratios, and Profitability Ratios to measure a comparison of company financial performance before and after the Covid-19 pandemic. The results showed that in terms of the financial liquidity ratio of PT GMF Aero Asia from 2018-2021 it experienced a major decline in the 2019-2020 period, but after that period the company's current ratio data increased again. For the solvency ratio, there has been an increase in the solvency ratio of PT GMF Aero Asia in the last four years so the solvency ratio of PT GMF Aero Asia is considered quite good. As for the profitability ratios, in the last four years, PT GMF Aero Asia Tbk has experienced a decline in profit as a result of the covid 19 pandemic. The financial condition of PT GMF Aero Asia Tbk is assessed from the calculation of the ratio of liquidity, solvency, and profitability during the last four years it has experienced a steady movement fluctuating with quite good results because it can still generate profits even though it does not fully reach the expected target.Penelitian ini bertujuan untuk melihat dampak pandemi Covid-19 yang terjadi pada akhir tahun 2019 terhadap kinerja keuangan perusahaan PT Garuda Maintenance Facility Aero Asia Tbk. Dilihat dari laporan keuangan tahun 2018 - 2021, dengan menggunakan teknik perhitungan Rasio Likuiditas, Rasio Solvabilitas, dan Rasio Rentabilitas untuk mengukur perbandingan kinerja keuangan perusahaan sebelum dan sesudah pandemi Covid-19. Hasil penelitian menunjukan bahwa dari sisi rasio likuiditas keuangan PT GMF Aero Asia dari tahun 2018 sampai tahun 2021 mengalami  penurunan besar pada periode 2019-2020, namun setelah periode tersebut data current rasio perusahaan mengalami kenaikan kembali. Untuk rasio solvabilitas, adanya peningkatan pada rasio solvabiitas PT GMF Aero Asia dalam empat tahun terakhir sehingga rasio solvabiitas PT GMF Aero Asia dinilai cukup baik. Sedangkan untuk rasio profitabilitas, dalam empat tahun terakhir PT GMF Aero Asia Tbk mengalami penurunan perolehan laba yang di akibatkan adanya pandemi covid 19. Kondisi keuangan PT GMF Aero Asia Tbk dinilai dari perhitungan rasio likuiditas, solvabilitas, dan profitabilitas selama empat tahun terakhir mengalami pergerakan yang fluktuatif dengan hasil yang cukup baik karena masih bisa menghasilkan laba walau tidak sepenuhnya mencapai target yang sebagaimana yang diharapkan.