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All Journal Jurnal Pengabdian kepada Masyarakat International Journal of Islamic Business and Management Review
Putu Rani Susanthi
STIE Galileo, Batam
Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PEMBINAAN LAPORAN KEUANGAN DALAM MENINGKATKAN KINERJA MANAJEMEN KOPERASI Dadi Akhmad Perdana; Putu Rani Susanthi; Yuliadi Yuliadi; Yossi Hendriati; Merline Julianti
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2: Juli 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v3i2.5571

Abstract

The good financial statement reports is very needed by every management of the company or any organization to evaluate the performance of management. To see and evaluate the financial condition and performance of the company or organization, the numbers that recorded in the financial statements will be more meaningful if these numbers can be compared with each other, for example comparing financial performance in the current year with the previous year. So that it can be seen whether the performance this current year is better or has decreased compared to previous years.The financial statement reports also used in other institutions or organizations such as cooperatives. Cooperatives are one of the institutions that have financial transactions in their operations, so they are requiring a record of financial statement reports. And by recording good financial statement reports, cooperative performance can be evaluated from year to year.
Analysis Of Financial Performance Due To Credit Restructuring Policy At Batam City BPR Juli Darmayanthi; Puspita Rama Nopiana; Putu Rani Susanthi; Asih Purwana Sari
International Journal of Islamic Business and Management Review Vol. 4 No. 1 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v4i1.1025

Abstract

This study aims to determine the difference in financial performance when implementing a credit restructuring policy with the enactment of POJK No. 11/POJK.03/2020 concerning National Economic Stimulus as a Countercyclical Policy on the Impact of the Spread of COVID-19 during the COVID-19 pandemic and BPR financial performance is assessed based on SEOJK No. 11/SEOJK.03/2022 concerning the Assessment of the Health Level (TKS) of BPR and BPRS. The study population is Conventional Rural Credit Banks (BPR) in Batam City, Riau Islands whose financial ratio reports can be obtained through the Financial Services Authority (OJK) website, so that with the selection criteria, the research sample becomes 9 BPRs. This research method is a comparative quantitative method with an analysis technique using the Wilcoxon Test. The results of the study explain that banking financial performance based on NPL Semester I/2020 and NPL Semester I/2021 shows differences after the implementation of the credit restructuring policy during the COVID-19 pandemic.
Co-Authors Asih Purwana Sari Dadi Akhmad Perdana Juli Darmayanthi Merline Julianti Puspita Rama Nopiana Yossi Hendriati Yuliadi Yuliadi