Dewi, Ni Putu Ayu Utami (2025) Analisis Kinerja Keuangan LPD Desa Adat Cemenggon dari Perspektif Permodalan, Aset Produktif, Profitabilitas, dan Likuiditas. Undergraduate thesis, Politeknik Negeri Bali.

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Abstract

This study aims to evaluate the financial performance of Lembaga Perkreditan Desa (LPD) Desa Adat Cemenggon during the 2020–2024 period through four key perspectives: capital, productive assets, profitability, and liquidity. The research employs a descriptive qualitative method using secondary data derived from the Balance Sheet and Income Statement of LPD Desa Adat Cemenggon from 2020 to 2024. The financial performance analysis refers to Bali Governor Regulation No. 44 of 2017, utilizing the Capital Adequacy Ratio (CAR) for the capital perspective; the Productive Asset Quality (KAP) ratio and Allowance for Doubtful Accounts (CPRR) for the productive asset perspective; the Return on Assets (ROA) ratio and Operating Expenses to Operating Income (BOPO) ratio for the profitability perspective; and the Liquid Assets ratio and Loan to Deposit Ratio (LDR) for the liquidity perspective. The analysis results indicate that LPD Desa Adat Cemenggon demonstrated excellent performance in terms of capital and profitability, with CAR and ROA values exceeding the minimum standards stipulated in Bali Governor Regulation No. 44 of 2017. The BOPO ratio also shows an improving trend in efficiency. In addition, liquidity ratios remained stable and healthy. However, in the productive asset aspect, the KAP ratio exceeded the maximum allowable limit, and the CPRR ratio was far below the minimum standard, indicating the need to strengthen credit risk management. These findings imply that although the LPD has generally shown positive performance, improvements in credit management and risk provisioning remain a priority to ensure the institution's long-term financial sustainability. LPD Desa Adat Cemenggon needs to tighten credit analysis to reduce the KAP ratio in accordance with the standard ratio set by Bali Governor Regulation No. 44 of 2017 by enhancing collection efforts and conducting credit restructuring. Credit diversification into more stable sectors is also essential to mitigate risks. Meanwhile, increasing the CPRR can be achieved by gradually increasing reserves, adopting more conservative calculations, and optimizing credit recovery, accompanied by regular evaluations through internal audits. Keywords: Financial Performance, Productive Assets, KAP Ratio, CPRR Ratio.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Financial Performance, Productive Assets, KAP Ratio, CPRR Ratio.
Subjects: Ilmu Ekonomi > Ilmu Ekonomi > Akuntansi
Divisions: Jurusan Akuntansi > Prodi D4 Akuntansi Manajerial > Skripsi
Depositing User: Ni Putu Ayu Utami Dewi
Date Deposited: 29 Aug 2025 00:50
Last Modified: 29 Aug 2025 00:50
URI: https://repository.pnb.ac.id/id/eprint/17697

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