Analisis Laporan Keuangan dalam Mengevaluasi Kinerja Keuangan Pt. Bank Syariah Mandiri Cabang Pematangsiantar

Abstract

The main purpose of this research was to find out how the financial performance of PT Bank Syariah Mandiri Cabang Pematangsiantar during 2008, 2009 and 2010, if its evaluated by using analysis of financial ratios. Financial ratios used is the Quick Ratio, Loan to Deposit Ratio, Primary Ratio, Capital Ratio, Net Profit Margin, Return on Equity, Deposits Risk Ratio, Risk Assets Ratio, Leverage Multiplier and Assets Utilization. Financial ratios are analyzed on the basic of financial statements in 2008, 2009 and 2010. This research is descriptive quantitative research where the materials and data obtained in connection with this research by studying the documentation and study of literature. Type of data collected in the form of qualitative and quantitative data, which consists of primary data and secondary data obtained from the Managing Human Resources and General Affairs, Managing Marketing, and Managing Accounting from the object of research. Methods of data analysis used is descriptive method and the comparative method. The results of research conducted in general stated that the financial performance of PT Bank Syariah Mandiri Cabang Pematangsiantar in 2008, 2009 and 2010 has decreased. This decrease does not mean that the bad bank's financial performance. Despite the decline, but the results of calculations at each ratio shows a fairly high rate unless the liquidity and solvency ratios.