ANALISA KINERJA KEUANGAN BTM BINA MASYARAKAT UTAMA DI BANDAR LAMPUNG

Abstract

BTM Bina masyarakat utama (BiMU) is one of the businesses in the financial sector. The research methods used namely description and qualitative. The data based on the results of the study and annual reports of members. Economic business charityare one of the organizations' efforts for gaining of economy field goal, to ensure and to establish the religion of Islam in order to promote the economic conditions of the community, so the society can be prosperous that is blessed by God. BMT BiMU Bandar Lampung services of  finance are dominated in the trade sector, it  reach out  80% of the 14,299 members and they are in traditional markets especially at productive businesses; BTM BiMU Bandar Lampung has not been able to fulfill the minimum needs of the liquidity in Eid holiday.Financial Performance of BTM BiMU as follows: Current ratio, leverage ratio, profitability ratio result, they  are not good enough. Based on the financial performance over 2017, it can be seen that the current ratio is less than 100, the leverage ratio showed  that the value> 80 so that the debt still dominated  and ROA and ROE showed  that less than 1% , it indicates the lowest profit.   BTM Bina Masyarakat Utama (BiMU) merupakan salah satu amal usaha di bidang keuangan. Metode penelitian yang dipergunakan deskripsi dan kualitatif. Data yang diamblil berasal dari laporan tahunan saat Rapat Anggota Tahunan. Amal usaha ekonomi adalah salah satu usaha persyarikatan untuk mencapai maksud dan tujuan persyarikatan dibidang ekonomi,yakni menegakkan dan menjunjung tinggi agama Islam serta memakmurkan kondisi perekonomian masyarakat, sehingga terwujud masyarakat berpenghasilan yang diridlai Allah SWT. Pelayanan pembiayaan BMT BiMU Bandar Lampung kepada pelaku usaha didominasi di sektor perdagangan mencapai 80 % dari 14.299 anggota dan berada di pasar-pasar tradisional terutama usaha yang produktif;BTM BiMU Bandar Lampung belum dapat memenuhi kebutuhan anggota secara maksimal terutama likuiditas di hari raya idul fitri.Kinerja keuangan BTM BiMU dilihat Current ratio, leverage ratio, profitabilitas ratio hasilnya kurang bagus. Berdasarkan kinerja keuangan selama 2017 terlihat bahwa current ratio dibawah 100, leverage ratio menunjukkan nilai >80 menunjukkan bahwa hutang masih mendominasi dan ROA dan ROE menunjukkan dibawah 1 % menunjukkan keuntungan sangat rendah.