Analyzing Financial Performance at Bank Sulselbar Using Activity and Investment Ratios

Ratna Widyawati Umsini; Nurfadhilah Nurfadhilah; Darwis Darwis; Damira Damira; Muhammad Majdy Amiruddin

doi:10.54045/talaa.v4i1.742

Authors

Ratna Widyawati Umsini Institut Agama Islam Negeri Parepare, Indonesia
Nurfadhilah Nurfadhilah Institut Agama Islam Negeri Parepare, Indonesia https://orcid.org/0009-0009-2368-6985
Darwis Darwis Institut Agama Islam Negeri Parepare, Indonesia
Damira Damira Institut Agama Islam Negeri Parepare, Indonesia
Muhammad Majdy Amiruddin Institut Agama Islam Negeri Parepare, Indonesia

DOI:

https://doi.org/10.54045/talaa.v4i1.742

Keywords:

Financial Performance, Activity Ratio, Investment Ratio

Abstract

The financial condition of Bank Sulselbar has shown fluctuations in recent years. This study aims to evaluate the bank's financial performance through the Activity Ratio and Investment Ratio. A quantitative research method uses financial statements from 2018-2022 as the sample. The secondary data is sourced from the published financial reports of Bank Sulselbar. The findings indicate that: (1) Based on the Activity Ratio, specifically the Fixed Assets Turnover, Bank Sulselbar's financial performance is good, as the FAT results over five years exceed the measurement standard. However, the total assets turnover is rated poorly since its value did not meet the measurement standard during the same period. (2) Regarding the Investment Ratio, the Return On Investment is deemed unsatisfactory, as the five-year calculations reveal that the ROI has not surpassed the required measurement standard. Conversely, the Return On Equity calculations for five years are classified as very good, meeting the established measurement criteria.

References

Caronge, Erniyati. 2018. “Analisis Kinerja Keuangan Pada PT. Bank Sulselbar Cabang Palopo.” JEMMA (Journal of Economic, Management and Accounting) 1 (1): hlm. 1-10.

Dewi, Meutia. 2017. “Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan PT Smartfren Telecom, Tbk.” Jurnal Penelitian Ekonomi Akuntansi (JENSI) 1 (1): 1–14.

Faisal, Ahmad, Rande Samben, and Salmah Pattisahusiwa. 2017. “Analisis Kinerja Keuangan.” Kinerja 14 (1): 6–15.

Kartono, K. 2020. “Kinerja Perusahaan Modal Ventura Diukur Dari Sisi Rasio Beban Operasi Terhadap Pendapatan Operasi Rasio Investasi Terhadap Total Aset Return on Asset Dan Non Performing Finance (Studi Kasus Pada PT. Sarana Jakarta Ventura).” Jurnal SEKURITAS (Saham, Ekonomi, Keuangan Dan Investasi) 3 (2): 122–31.

Kasmir. 2012. Analisis Laporan Keuangan. Jakarta: PT. Raja Grafindo Persada.

Martono. 2005. Kinerja Keuangan. Manajemen Keuangan. Edisi 5. Yogyakarta: Eko.

Meliana, Tirta Febrian, Aldila Septiana, and Aulia Dawam. 2022. “Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan PT. Kimia Farma (Persero) Tbk Periode 2018-2020.” JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha 13 (02): 718–27.

Muhammad. 2015. Manajemen Dana Bank Syariah. Jakarta: PT Raja Grafindo Persada.

Mulyana, Dedi. 2006. Metode Penelitian Kualitatif (Paradigma Baru Ilmu Komunikasi Dan Sosial Lainnya). Bandung: Remaja Rosdakarya.

Munawir. 2010. Analisis Laporan Keuangan. Edisi 4. Yogyakarta: Liberty.

Noor, Juliansyah. 2012. Metodologi Penelitian Skripsi, Tesis, Disertasi, Dan Karya Ilmiah. Jakarta: Kencana.

Rao, B Bhaskara. 2006. “Investment Ratio and Growth.” ICFAI Journal of Applied Economics 3 (4): 68–72.

Rina, Rina, Syamsul Bakhtiar Ass, and Nurwahidah Mashuddin. 2019. “Analisis Rasio Aktivitas Untuk Menilai Kinerja Keuangan Pada Pt Indofood Sukses Makmur Tbk Yang Terdaftar Di Bursa Efek Indonesia (BEI).” BRAND Jurnal Ilmiah Manajemen Pemasaran 1 (2).

Subani, Subani. 2015. “Analisis Arus Kas Untuk Mengukur Kinerja Keuangan (Studi Pada Kud Sido Makmur Lumajang).” Wiga: Jurnal Penelitian Ilmu Ekonomi 5 (1): 58–67.

Suharsimi, Arikunto. 1998. Prosedur Penelitian Suatu Pendekatan Praktek. Jakarta: Rineka Cipta.

Sutrisno. 2009. Manajemen Keuangan Teori, Konsep Dan Aplikasi. 8th ed. Yogyakarta: Penerbit Ekonisia.

Tanor, Melissa Olivia, Harijanto Sabijono, and Stanley Kho Walandouw. 2015. “Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Pada Pt. Bank Artha Graha Internasional, Tbk.” Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi 3 (3).