Analisis Kinerja Keuangan Pada Lembaga Perkreditan Desa (LPD) Desa Adat Blahkiuh Kabupaten Badung

  • NI MADE DWI HANDAYANI Program Studi Agribisnis, Fakultas Pertanian, Universitas Udayana, Jl. PB. Sudirman Denpasar 80232, Bali
  • I NYOMAN GEDE USTRIYANA Program Studi Agribisnis, Fakultas Pertanian, Universitas Udayana, Jl. PB. Sudirman Denpasar 80232, Bali
  • NI LUH PRIMA KEMALA DEWI Program Studi Agribisnis, Fakultas Pertanian, Universitas Udayana, Jl. PB. Sudirman Denpasar 80232, Bali

Abstract

Financial Performance Analysis at the Village Credit Institution (LPD) of Blahkiuh Traditional Village Badung Regency. LPD is one of the policies of the Bali Regional Government in an effort to channel capital assistance to rural communities in Bali. The purpose of establishing the LPD is to support the smooth development of the village economy, especially for farmers and small entrepreneurs. By looking at the financial program, especially the balance sheet and income statement, it can be seen the financial condition of the LPD concerned. The ability to grow public trust in the LPD can be done by showing the financial performance of the LPD, where financial performance is carried out to see how far a company has implemented using the rules of financial implementation properly and correctly. Financial performance analysis is very useful for related parties, including: traditional village owners, managers, customers (borrowers and depositors). This study aims to determine the analysis of the financial performance of the Blahkiuh Traditional Village LPD in 2016-2020. The data analysis method used is a quantitative method using the calculation of financial ratio analysis. The results of this study indicate that the financial performance of the Blahkiuh Traditional Village LPD based on the liquidity ratio as measured by the LDR ratio is categorized as healthy, the profitability ratio as measured by the ROA ratio is categorized as healthy, the BOPO ratio is categorized as quite healthy, the ratio of earning assets as measured by the KAP ratio is categorized as healthy and the CPRR ratio is categorized as quite healthy.

Downloads

Download data is not yet available.

References

Dewi, K., & Dwijaputri, A. 2014. Pengaruh Penerapan Prinsip-Prinsip Gcg Pada Kinerja Keuangan Lembaga Perkreditan Desa Kabupaten Gianyar, Provinsi Bali. E-Jurnal Akuntansi, 8(1), 559–573.
Made, N., Pariani, A., Yudiaatmaja, F., & Suwendra, I. W. 2016. Analisis Tingkat Kesehatan LPD ditinjau denagn metode Capital,Asset,Earing,Liquidity (CAEL). Bisma Universitas Pendidikan Ganesha Jurusan Manajemen, 4.
Meliyanti, N. 2008. Analisis Kinerja Keuangan Bank : Pendekatan Rasio NPL, LDR, BOPO Dan ROA Pada Bank Privat Dan Publik. Repository Universitas Gunadarma Universitas Gunadarma, 1–14.
Nuryani Juli, N. N. 2016. Profil Tingkat Kesehatan LPD Penglatan Kabupaten Buleleng. Kajian Ekonomi Dan Bisnis, 9(1), 41–48.
Paramithari, S. 2016. Kemampuan Capital,Asset,Earnings,Liquidity Mempengaruhi Pertumbuhan Laba Pada LPD Kabupaten Badung. Akuntansi Universitas Udayana, 17(1), 141–173.
Peraturan Gubernur Bali. 2013. Peraturan Gubernur Bali tanggal 7 Maret 2013 Nomor 11 tahun 2013. Tata Cara Penilaian Kesehatan LPD.
Sugiyono, P. D. 2019. Metode Penelitian Kuantitatif, Kualitatif dan R&D. 464.
Sukmadinata, N. S. 2009. Metode Penelitian Pendidikan. Bandung: Remaja Rosdakarya.
Sunarto, N. 2017. Pengaruh Kualitas Aktiva Produktif Terhadap Return On Assets (Studi Pada Bank Umum Yang Listing Di Bursa Efek Indonesia Tahun 2006-2010). Jurnal Inovasi Dan Bisnis, 5(1), 1–11.
Usman, H. 2016. Pengaruh Ratio-Ratio Keuangan CAR, LDR, NIM, BOPO, NPL Terhadap ROA. Jurnal Riset Bisnis Dan Manajemen, 4(1), 67–82.
Published
2022-07-26
How to Cite
HANDAYANI, NI MADE DWI; USTRIYANA, I NYOMAN GEDE; DEWI, NI LUH PRIMA KEMALA. Analisis Kinerja Keuangan Pada Lembaga Perkreditan Desa (LPD) Desa Adat Blahkiuh Kabupaten Badung. Jurnal Agribisnis dan Agrowisata (Journal of Agribusiness and Agritourism), [S.l.], p. 167-176, july 2022. ISSN 2685-3809. Available at: <https://ojs.unud.ac.id/index.php/jaa/article/view/89794>. Date accessed: 05 nov. 2024. doi: https://doi.org/10.24843/JAA.2022.v11.i01.p16.
Section
Articles

Most read articles by the same author(s)