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ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PADA BAITUL MAAL WAT TAMWIL ( BMT ) TEKUN BOYOLALI
This study aims to determine the financial performance of the BMT Tekun Boyolali in terms of the ratio of liquidity, solvency and profitability as well as to determine the financial position of the BMT. This study used quantitative descriptive percentages. Analysis of data using the liquidity ratio, solvency and profitability ratios. Data and information from this study were obtained from BMT Tekun Boyolali among which financial statements published BMT Tekun Boyolali during the last 2 years, namely 2013 and 2014.
The results showed that: (1) Based on the liquidity ratio shows the number of good or liquid on Current Ratio analysis is to figure of 122.01% in 2013 and 153.11% in 2014, while the Cash Ratio analysis shows results either because it is still far below the standards that have been established; (2) In view of the solvency ratio BMT Tekun Boyolali showed good results or not solvable in fulfilling obligations as well as its short length; (3) Meanwhile, based on the profitability or profitability ratios showed that BMT Tekun Boyolali not rentabel in generating net income of the maximum.
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