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All Journal Jurnal Comparative : Ekonomi Dan Bisnis Innovative: Journal Of Social Science Research
Mendrofa, Tuberta Rosviani
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Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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ANALYSIS OF FINANCIAL RATIOS TO FINANCIAL PERFORMANCE AT PT BANK CIMB NIAGA TBK Mendrofa, Tuberta Rosviani; Sihotang, Dian Putri; Sitompul, Elisabeth Magdalena; Hasugian, Christnova; Siallagan, Hamonangan
Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 4 (2024): November
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v6i4.12833

Abstract

Analysis of financial ratios on the financial performance of PT Bank CIMB Niaga Tbk for the 2021-2022 period, with a focus on the importance of financial management in achieving maximum profits. The method used is quantitative descriptive with secondary data taken from financial reports accessed through the Indonesian Stock Exchange. The analysis results show that the bank's liquidity ratio is very good, with a Current Ratio (CR) above 200% in 2021 (465.51%) and 2022 (509.05%), which indicates the ability to meet short-term obligations. However, the solvency ratio shows a poor condition, with the Debt to Equity Ratio (DER) above 100% (616.29% in 2021 and 577.52% in 2022), indicating a high debt burden compared to own capital. In addition, the profitability ratio, as measured by Return on Assets (ROA), is below the standard 5% (1.3% in 2021 and 1.7% in 2022), indicating an inability to generate profits from the assets owned. This research suggests that banks optimize assets, reduce debt, and increase the efficiency of management costs to improve financial performance.
ANALYSIS OF THE BANK'S FINANCIAL HEALTH LEVEL USING THE CAMEL METHOD AT PT. BPR PIJER PODI KEKELENGEN Mendrofa, Tuberta Rosviani; Br Siringoringo, Magdalena Judika; Dolok Saribu, Ardin
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 1 (2025): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i1.13655

Abstract

In the banking world, the financial health of banks is very important because the main function of banks is to manage or run consumer money. To achieve good financial health requires maximum performance from the bank, where the bank must maximize its performance by developing works and ideas that are in accordance with current needs and demands. The purpose of this study was to determine how the Bank's Financial Health Level Using the CAMEL Method at PT BPR Pijer Podi Kekelengen for the 2021-2023 Period. This study uses a quantitative descriptive approach with a comparative descriptive analysis method. The results of this study indicate that the assessment of the Bank's financial health level at PT BPR Pijer Podi Kekelengen based on the capital aspect is categorized as less healthy, based on the asset quality aspect it is categorized as healthy. Then based on the management aspect is categorized as quite healthy, based on the rentability aspect is categorized as healthy, and based on the liquidity aspect is categorized as unhealthy.
Implementasi Biaya Berbasis Aktivitas (ABC) dan Implikasinya Terhadap Laba Nainggolan, Melvin Sanro Jacobest; Mendrofa, Tuberta Rosviani; Saribu, Ardin Dolok; Simanjuntak, Aglesia; Silaban, Ivan Jeremy H
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.12147

Abstract

Studi ini bertujuan untuk mengetahui bagaimana Implementasi Biaya berbasis Aktivitas dan implikasi nya terhadap laba. Metode penelitian yang di gunakan adalah metode studi literatur. Jurnal utama yang di gunakan  sebagai dasar pembanding  yaitu “The design and implementation of Activity-Based Costing (ABC) : A South African survey research”  dan di  dukung oleh beberapa jurnal nasional dan internasional. Hasil studi ini mengungkapakan bahwa Implementasi Biaya Berbasis Aktivitas (ABC) dan Implikasinya terhadap laba memiliki dampak positif terhadap peningkatan laba. Dalam Implementasinya  Activity Based Costing (ABC) menjelaskan pengungkapan pembebanan biaya secara akurat, sehingga dapat memberikan informasi yang tepat untuk Analisa profitabilitas Perusahaan. Penggunaan Activity Based Costing (ABC) juga dapat memudahkan pengambilan keputusan membuat atau membeli bahan baku dan bahan lainnya.
Co-Authors Hamonangan Siallagan Hasugian, Christnova Nainggolan, Melvin Sanro Jacobest Saribu, Ardin Dolok Sihotang, Dian Putri Silaban, Ivan Jeremy H Simanjuntak, Aglesia Sitompul, Elisabeth Magdalena