ANALISIS KEUANGAN PADA LEMBAGA PERKREDITAN DESA

(LPD) DESA ADAT PINGGAN, KECAMATAN KINTAMANI DI

KABUPATEN BANGLI

OLEH :

NAMA : I WAYAN KARDIKA

NIM : 2013.004.1940
PROGRAM STUDI : MANAJEMEN

FAKULTAS EKONOMI
UNIVERSITAS NGURAH RAI
DENPASAR
2017

i
 ANALISIS KEUANGAN PADA LEMBAGA PERKREDITAN
DESA (LPD) DESA ADAT PINGGAN,KECAMATAN KINTAMANI DI
KABUPATEN BANGLI

Skripsi

Diajukan Untuk Memenuhi Salah Satu Syarat

Guna Memperoleh Gelar Sarjana Ekonomi Program Studi Manajemen
Pada Fakultas Ekonomi Universitas Ngurah Rai
Denpasar

OLEH :

NAMA : I WAYAN KARDIKA

NIM : 2013.004.1940
PROGRAM STUDI : MANAJEMEN

Disetujui Oleh :
Pembimbing

I MADE SUMARTANA,SE.M.Si
NIP:

ii
 Skripsi
Diajukan Untuk Memenuhi Salah Satu Syarat
Guna Memperoleh Gelar Sarjana Ekonomi Program Studi Manajemen
Pada Fakultas Ekonomi Universitas Ngurah Rai
Denpasar

Dipersiapkan dan Disusun oleh :

I WAYAN KARDIKA

Telah Dipertahankan di Depan Tim Penguji

Pada tanggal,

Susunan Tim Penguji :

Ketua :

Anggota Penguji I :

Anggota Penguji II :

Skripsi Ini Telah Diterima Sebagai Salah Satu Syarat

Guna Memperoleh Gelar Sarjana Ekonomi
Program Studi Manajemen

Mengetahui
Dekan

NIP.

iii
iv
 DAFTAR ISI

ISI Halaman
JUDUL
..........................................................................................................................
..........................................................................................................................
PENGESAHAN
..........................................................................................................................
SUSUNAN PENGUJI
..........................................................................................................................
KATA PENGANTAR
..........................................................................................................................
ABSTAKSI
..........................................................................................................................
..........................................................................................................................
DAFTAR ISI
..........................................................................................................................
..........................................................................................................................
DAFTAR TABEL
..........................................................................................................................
..........................................................................................................................
DAFTAR GAMBAR
..........................................................................................................................
..........................................................................................................................
DAFTAR LAMPIRAN
..........................................................................................................................
..........................................................................................................................

BAB I PENDAHULUAN

1.1 Latar Belakang Masalah

..............................................................................................
..............................................................................................
1.2 Perumusan Masalah
..............................................................................................
..............................................................................................
1.3 Tujuan dan Kegunaan Penelitian
..............................................................................................
..............................................................................................
1.3.1 Tujuan Penelitian
..................................................................................
..................................................................................

v
 1.3.2 Kegunaan Penelitian
..................................................................................
..................................................................................

BAB II KAJIAN PUSTAKA

2.1 Landasan Teoritis

..............................................................................................
..............................................................................................
2.1.1 Lembaga Perkreditan Desa (LPD)
..................................................................................
..................................................................................
2.1.2 Pengertian dan Tujuan Laporan Keuangan
..................................................................................
..................................................................................

2.1.3 Pengertian dan Analisis Laporan Keuangan

..................................................................................
..................................................................................
2.1.4 Pengertian Faktor-faktor Yang Mempengaruhi
Likuiditas
..................................................................................
..................................................................................
2.1.5 Pengertian Faktor-faktor Yang Mempengaruhi
Rentabilitas
..................................................................................
..................................................................................
2.1.6 Pengertian Fakto-Faktor Yang Mempengaruhi
Solvabilitas
..................................................................................
..................................................................................
2.2 Hasil Penelitian Sebelumnya
..............................................................................................
..............................................................................................

BAB III METODE PENELITIAN

3.1 Lokasi dan Obyek Penelitian

..............................................................................................
..............................................................................................
3.2 Definisi Operasional Variabel
..............................................................................................
..............................................................................................
3.3 Jenis dan Sumber Data
..............................................................................................
..............................................................................................

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 3.4 Metode Pengumpulan Data
..............................................................................................
..............................................................................................
3.5 Tehnik Analisis Data
..............................................................................................
..............................................................................................

BAB IV GAMBARAN UMUM LEBAGA PERKREDITAN DESA

4.1 Sejarah Berdirinya Lembega Perkreditan Desa Adat

Pinggan
..............................................................................................
4.2 Karyawan LPD Desa Adat Pinggan
..............................................................................................
4.3 Struktur Organisasi LPD Desa Adat Pinggan
..............................................................................................
4.4 Ringkasan Kegiatan LPD Desa Adat Pinggan
..............................................................................................

BAB V PEMBAHASAN

5.1 Analisis Likuiditas

..............................................................................................
5.2 Analisis Rentabilitas
..............................................................................................
..............................................................................................
5.3 Analisis Solvabilitas
..............................................................................................
..............................................................................................
5.4 Rekapitulasi Hasil Penelitian
..............................................................................................
..............................................................................................
..............................................................................................

BAB VI KESIMPULAN DAN SARAN

6.1
..............................................................................................
..............................................................................................
6.2
..............................................................................................
..............................................................................................

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DAFTAR PUSTAKA

LAMPIRAN-LAMPIRAN

DAFTAR TABEL

No. Tabel Halaman

1.1 Perkembangan Aktiva,Modal Usaha, Total Hutang dan Laba LPD

Desa adat Pinggan .................................................................................

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 DAFTAR GAMBAR

No. Gambar Halaman

2.1 Tujuan Laporan Keuangan Menurut APB Statement No.4 .....................

ix
 DAFTAR LAMPIRAN

No. Lampiran

1. Neraca LPD Desa Adat Pinggan Tahun 2013

2. Neraca LPD Desa Adat Pinggan Tahun 2014
3. Neraca LPD Desa Adat Pinggan Tahun 2015
4. Neraca LPD Desa Adat Pinggan Tahun 2016
5. Neraca LPD Desa Adat Pinggan Tahun 2017

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6. Klasifikasi Rupiah Aktiva Lancar, Aktiva Tetap, Hutang Lancar dan Modal
Sendiri LPD Desa Adat Pinggan Tahun 2013-2017
7. Laporan Laba Rugi LPD Desa Adat Pinggan Tahun 2013
8. Laporan Laba Rugi LPD Desa Adat Pinggan Tahun 2014
9. Laporan Laba Rugi LPD Desa Adat Pinggan Tahun 2015
10. Laporan Laba Rugi LPD Desa Adat Pinggan Tahun 2016
11. Laporan Laba Rugi LPD Desa Adat Pinggan Tahun 2017
12. Lempiran Surat Keputusan BI

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