FIN4250 - Financial Statement Analysis Report (2020)

El-Qist: Journal of Islamic Economic and Business (JIEB), 2022

This study aimed to analyze the soundness of one of the Islamic banks in Indonesia, namely PT. Bank BTPN Syariah Tbk. This study is descriptive research with a quantitative approach. The data used is secondary data obtained from the annual financial statements of Bank BTPN Syariah for the period 2016-2020. The analytical technique used is the CAMELS, RGEC and Altman Z-Score methods. The overall study results show that the health of Bank BTPN Syariah in the period 2016-2020 is at the 'Very Healthy' level on the CAMELS assessment, while the RGEC assessment shows the 'Very Healthy' level and the 'Healthy' rating on the Altman Z-Score assessment. The excellent health condition of Bank BTPN Syariah during the Covid-19 pandemic was apparently inseparable from the management's efforts to carry out appropriate, focused and planned strategies and risk mitigation. The three analytical methods show similar results, so they can be used as a reference for calculating the health of other Islamic banks.

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Capital Adequacy Ratio (CAR) is one of the indicator that used to measure thebank’s capital. The aims of this study are to investigate the effecs simultaneouslyand partially from Loan to Deposit Ratio (LDR), Investing Policy Ratio (IPR),Adverserly Classified Asset (APB), Non Performing Loan (NPL), Interest Rate Risk(IRR), Net Open Position (PDN), Operational Efficiency Ratio (BOPO), Fee BasedIncome Ratio (FBIR), Return On Asset (ROA) on CAR and which variable has thedominant effect on CAR. This study used secondary data taken from first periodquarterly of 2014 until the fourth quarterly of 2019 of government banks. This studyused sensus that consists PT Bank Mandiri Tbk, PT Bank Negara Indonesia Tbk,PT Bank Rakyat Indonesia Tbk, and PT Bank Tabungan Negara Tbk. The datawere processed by using SPSS 21. The result of this study revealed that LDR, IPR,APB, NPL, IRR, PDN, BOPO, FBIR, and ROA simultaneously have significanteffect on CAR. PDN and FBIR partially have significant effects on...

This study attempts primarily to measure the financial performance of National Bank Limited which one of the largest and prominent private commercial banks in Bangladesh for the period 2008-2013 and to identify whether any difference exists between a banks's years of operation and its performance classifying two period (2008-10 & 2011-13). To complete my task I have to use various materials and take help form online source. Analyse the ratio here used financial ratio analysis (FRA) method which help to draw a overview about financial performance of the National bank limited in terms of profitability, liquidity and credit performance. To test the hypothesis the study has been worked on Student t-test by using SPSS. These analyses helps to see the current performance condition of this bank compare past performance. Because now a day's banking sector of Bangladesh is suffering the disease of default culture which is the consequence or result of bad performance of most banks. The performances of banks are dependent more on the management's ability in formulating strategic plans and the efficient implementation of its strategies. The study findings can be helpful for management of National bank ltd. always for private commercial banks in Bangladesh to improve their financial performance and formulate policies that will improve their performance. The study also identified specific areas for bank to work on which can ensure sustainable growth for these banks.

Fakultas Ekonomi dan Bisnis uin jakarta, 2020

This study aims to determine the effect of Musharaka and Murabahah financing on Return On Assets (ROA) at BPRS Harta, Karimah, either partially or simultaneously. The population of this study is BPRS Harta Insan Karimah. The data used are secondary data from the 2011 to 2019 quarterly financial reports. The data source is obtained from the website www.ojk.go.id. The method used to test this data is multiple linear analysis, simultaneous test (F test) and partial test (t test) and the data is processed using SPSS 22 software. Musharaka and Murabahah variables are independent variables while Return on Assets is dependent. Based on the simultaneous test, it was found that musyarakah and murabahah financing together had a positive effect on the profitability of BPRS Harta Insan Karimah. Partially musyarakah financing has a negative effect on BPRS Harta Insan Karimah. This shows that musharaka financing at BPRS Harta Insan Karimah has an effect on company profits but the effect is very low. Partially Murabahah financing has a positive effect on BPRS Harta Insan Karimah. This shows that the more murabahah financing conducted by BPRS, the higher the level of profitability (ROA).

Jurnal Ilmu Manajemen & Ekonomika, 2019

The rapid development of sharia banking industry in Indonesia is inseparably from the population of 80 percent of Indonesian Muslim community. The development of mortgage business in Indonesia experienced a period of ups and downs. Especially for sharia-based KPR or commonly called the KPR iB is required to be able to take advantage of a vast market in Indonesia. But in line with its development, the condition also triggers high level of competition among fellow financial institution in similar field. This prompted the banking sector to continue to innovate in developing KPR iB products that are easily accepted by many parties and in accordance with the principles of sharia. Coupled with the influence of uncontrollable external factors from outside Indonesia, spurred PT Bank FRWRD Tbk to continuously evaluate strategies and breakthroughs in order to survive and continue to develop, formulate new strategy forms, in order to improve the competitiveness of companies and winning superio...

Yönetim Bilimleri Dergisi, 2020

In the competitive economic environment, cash flow statement reveals prominent information about firms. The aim of the present study is to examine the usefulness of cash flow statement in the prediction of business failure by using a sample including 66 firms listed on Borsa Istanbul from 2010 to 2018. A total of 33 non-failed firms are matched with 33 failed firms based on size and industry. In the present study, logistic regression models are constructed for each of three years prior to business failure. The empirical findings of this study indicate that cash flow measures are strong predictors of business failure.

This study is based on the evaluation of financial performance of Bank Asia Limited, Islamic Banking Window, Principal Office Branch. The objectives of this study are to highlight the financial status (profitability, efficiency and liquidity ratios) to evaluate the growth rate, to compare the ratios of different years, to show the average of NIAT of different years etc. When preparing this report, some difficulties are faced such as short time, lack of sufficient information, internal information of the bank cannot be found etc. There is used both primary and secondary sources. Primary source includes only formal discussion with officials. On the other hand, secondary sources include annual report, statement of affairs, brochures, different documents and website of the Bank. Data is analyzed on Microsoft Excel, Word and PowerPoint. Bank Asia Limited is established in 1999 as a conventional banking. It offers verities of deposits, schemes and loans such as savings account, current account, savings plus account, DPS, fixed deposits, auto loan, home loan etc. The corporate structure can be divided into main operations, branchless banking and subsidiary companies. It made profit Tk. 944 crore in 2019. Later, it introduced Islamic Banking in 2008. There is 5 Islamic Banking Windows. IBW, POB is established in 2010. Islamic banking offers deposits, schemes and investment based on shariah compliance. Al-Wadiyah Current account, mudaraba savings account, mudaraba term deposits, bai murabaha, bai salam etc. are few products of Islamic banking. There is shown six ratios such ROA, ROD, OE, NPM, AU and ID. These are grouped into three such as profitability, efficiency and liquidity. There is also shown the growth rate of NIAT, total investment, deposits and assets. All these things are compared with IBU. In some cases, IBW, POB is better than IBU and some cases it’s not as good as IBU. The growth rate of IBW, POB is better than that of IBU. IBU has negative growth rate of NIAT and total investment in the year 2018. On the other side, IBW has only one negative growth of total investment in the year 2018. There is gap between investment and deposits of almost Tk. 8000 million in the year 2018. In indicates there is huge amount of unused deposits. There is also provided the comparison among ratios of different years. The difference between average NIAT and other years of NIAT is not so large. Hence, it’s also in good position. In addition, there is also uniformity of the NIAT of different years. After evaluating the study, it can be said that the financial performance of IBW is booming. Though there are some negative issues and as a result for the convenient to the authority, there are given some recommendations. These are to invest more on different profitable sector, to concentrate to finance on high return project. They can put one employee more to provide fast service so that they can satisfy customer. They may use green banking concept because it is cost effective.