ANALISIS KINERJA KEUANGAN BERDASARKAN METODEVERTIKAL- HORIZONTAL PADA PT BANK PERKREDITAN RAKYAT HASAMITRA MAKASSAR

Abstract

Thesis of Financial Performance Analysis Based on VerticalHorizontal Method at PT Bank Perkreditan Rakyat Hasamitra Makassar guided by Dr. Muhlis Ruslan, SE., M.Si. as the first Advisor and Mr Rafiuddin SE., M. Si as the second. This research was conducted in April until June in PT BPR Hasamitra Makassar, this research aims to indentify and analyze the financial performance of PT BPR Hasamitra Makassar during the period 2012-2016. The analytical method used is qualitative descriptive and vertical-horizontal method. This research data use secondary data, that is financial report of PT BPR Hasamitra Makassar year 20122016. The result of research using vertical method shows that the financial performance of PT BPR Hasamitra Makassar has been optimal. Judging from the index of balance sheet and income statement is optimal, the result of the research using the horizontal method shows that the financial performance of PT BPR Hasamitra Makassar is optimal. Judging from the index of balance sheet and income statement is optima