CD Skripsi
Analisis Kinerja Keuangan Baitul Maal Wa Tamwil (Bmt) Mitra Arta Kecamatan Rumbai Pesisir Kota Pekanbaru
ABSTRACT
This research aims to analyze the financial performance of BMT Mitra Arta based on liquidity ratio analysis, solvency ratio analysis, and profitability ratio analysis for the fiscal years 2020–2023. The data analysis method used in this study is descriptive analysis employing ratio analysis in accordance with the Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia Number 15 of 2021. The results of the study indicate that: Liquidity ratios, calculated through the current ratio and cash ratio, show that the current ratio of BMT Mitra Arta for the fiscal years 2020–2023 has an average total categorized as “fairly healthy,” while the cash ratio of BMT Mitra Arta for the same period has an average total categorized as “unhealthy.” Solvency ratios, calculated through the debt-to-asset ratio and debt-to-equity ratio, reveal that the debt-to-asset ratio of BMT Mitra Arta for the fiscal years 2020–2023 has an average total categorized as “unhealthy,” and the debt-to-equity ratio of BMT Mitra Arta for the same period has an average total categorized as “unhealthy.” Profitability ratios, calculated through the return on assets and return on equity, indicate that the return on assets of BMT Mitra Arta for the fiscal years 2020–2023 has an average total categorized as “unhealthy,” and the return on equity of BMT Mitra Arta for the same period has an average total categorized as “unhealthy.
Keywords: Financial Performance, Liquidity Ratios, Solvency Ratios, Profitability Ratios
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