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Common Size Analysis as a Tool for Measuring the Financial Performance of PT. Bank Sumut Head Office in the 2023–2024 Period Budiarta, Budiarta; Tanoto, Sugiyanto
Journal of Managerial Sciences and Studies Vol. 3 No. 3 (2025): Desember: Journal of Managerial Sciences and Studies
Publisher : PT. Mawadaku Sukses Solusindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61160/jomss.v3i3.92

Abstract

This study aims to analyze the financial performance of PT. Bank Jatim using the common size method based on its financial statements for the period 2023-2024. The research adopts a descriptive quantitative approach with secondary data derived from audited financial reports. The common size method was applied to both the balance sheet and income statement to evaluate changes in the proportion of assets, liabilities, equity, revenues, and expenses relative to their totals. The results indicate that PT. Bank Jatim experienced consistent growth in total assets, primarily driven by the expansion of third-party receivables. On the liabilities side, third-party funds (DPK) also showed a steady increase, reflecting strong public trust and the effectiveness of the bank’s funding strategies. Meanwhile, the income statement analysis revealed that operating revenues, dominated by loan interest income, demonstrated growth; however, operational expenses—particularly administrative and personnel costs—also increased, exerting slight pressure on net income margins. Overall, the findings suggest that PT. Bank Jatim maintained sound financial performance throughout the study period, with healthy asset growth and revenue generation. Nonetheless, the rising trend in operational expenses highlights the importance of improving cost efficiency. This study recommends that PT. Bank Jatim adopt stricter cost control measures, diversify revenue sources beyond loan interest income, strengthen its capital base, and accelerate digital transformation to enhance competitiveness.
PENGGUNAAN SOTWARE GMT 6 DAN PYTHON UNTUK MENAMPILKAN PETA SEISMISITAS DAN MENGHITUNG BESAR SUDUT SUBDUKSI DIPULAU JAWA TAHUN 2021 Maulina Putri Lestari; Budiarta, Budiarta; Perdana, Yusuf Hadi
Jurnal Stasiun Geofisika Sleman Vol. 1 No. 2 (2023): Jurnal Stasiun Geofisika Sleman (JSGS)
Publisher : Stasiun Geofisika Kelas I Sleman

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Abstract

Mapping the seismicity of an area, especially in subduction areas which are prone to earthquakes such as Java, is needed in order to prove the existence of natural activities in the form of plate shifts and identify faults and lead people to be aware of possible disasters in the same area. In this context, research was carried out with the aim of making seismicity maps, cross sections, and focal mechanisms in the Java region using GMT 6 software and using the PYTHON programming language and script processing software in the form of ANACONDA. Then, area slices were made and subduction angles were calculated for each slice segment. The data used in this study is secondary data sourced from the BMKG and USGS with the data collection range from January to December 2021. The area taken is at coordinates 10.99° LS – 5.50° LS and 105.100° E – 115.145° E. Based on the analysis results obtained on the cross section map, there is evidence that in Java this is a plate subduction path marked by a decrease in the hypocenter of the earthquake. The mapped focal mechanism shows that the Java area is dominated by thrust faults. Earthquakes that occur very often are those with a small magnitude category, namely on a scale of 3-5 with a shallow depth of around 0-60 km. Plate shifts show that the steeper the plate, the older the subduction angle. The size of the angle according to BMKG data for 2021 for each slice segment is segment A-A' 75.7° – 80.1°, B-B' 80.8° – 82.7°, C-C' 69.8 ° – 75.2°, and D-D' 80.6° – 82.9°