Qoshid Al Hadi, Muhammad (2013) ANALYSIS OF FINANCIAL STATEMENT BY CAEL AND MANAGEMENT FACTOR (Case Study at La Tansa BMT Gontor on Period October-December 2012). Undergraduate thesis, Universitas Darussalam Gontor.

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Abstract

Growth of economic system based on sharia principles, particularly in financial institutions sector with operating Muamalat Bank as the first commercial public in Indonesia, be an appearances landmark of banks and its kinds that use the sharia system in its every transaction, because Sharia principles have proven to survive with the world recession. However, that purpose has not been able to reach micro enterprises. So this is the opportunity of Baitul Maal wa Tanwil (BMT) as a micro financial institution non bank to appear. BMT is a financial institution that was formed from a group of non-governmental organizations to serves as a collector and distributor of funds especially for a small business. In its role and functions for small business, middle and middle-down, BMT is growing quickly. One of them is La Tansa BMT Gontor, its assets has reached 400% in the first three years after establishing on October 2009. However with passing of time, some BMT has suffered bankruptcy caused fail to liquid its obligations. Therefore the researcher should like to analyze the performance of La Tansa BMT Gontor after establishing on three years ago, with taking sample from financial statement on October- December 2012. This study purposes to determine the ratio of financial statement and the condition of La Tansa BMT Gontor if measured by CAEL and Management Factor method. In this case the researcher uses quantitative and qualitative method with the data from balance sheet and income statement. Technique of collecting data is by interview, observation and documentation, they are as a primary and secondary data and should be analyze by CAEL, and Management Factor method. The result of this study indicates that the ratio of capital increase, this is caused by third-party fund factor increases, so that the impact on the number of assets and financing capabilities that provided to members being better. In this case BMT predicate 1, side of the capital. In the same period, the asset quality ratio also reached a predicate 1, this is caused the reduction of non performing finance, so the quality of assets suffering increase. While the ratio of earning shows the improvement caused improvement the amount of income, so this ratio gets predicate 1. Now the ratio of liquidity shows positive signs including its ability to meet the short and medium term obligations. So the ratio predicates 1 too. And the management ratio is 83% with predicate A, due to the ability to meet the quality management of BMT. Based on an excellent ratio of result, the assessment of La Tansa BMT Gontor on October-December 2012 rated very healthy condition in terms of performance and good management. This research is important to note that is still away from the perfects. So researcher hopes to readers and other researchers can do better on this subject

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