ANALISIS PEMBERIAN KREDIT MODAL KERJA DITINJAU DARI ASPEK FINANSIAL PADA KANTOR PUSAT PT BANK TABUNGAN NEGARA (PERSERO) Tbk

For commercial banks, credit is the main source of income, as well as the largest source of the risk of business operations. Most of the operational funds of commercial banks played in the form of credit. In distributing the funds, the bank or lender has specific requirements that must be met. Before a loan or credit disbursed, the bank must first analyze the feasibility of their business, one of which is to analyze the financial statements of the company for a certain period. Research on the performance of corporate borrowers, financial ratio analysis as well as how the calculation of the credit to receive a loan if it will be feasible or not important for lending decisions on BTN (Persero) Tbk, so that the funds have been disbursed not experience losses or jammed. This study aims to determine the performance of the debtor company, to analyze the performance of the company whether it is feasible or not to accept and calculate the amount of working capital loans are given that can be met by PT Bank BTN (Persero) Tbk if the company is declared eligible for the credit. Processing the data in this study using descriptive analysis by comparing the performance of companies in the form of financial statements for a period of three years and a quantitative analysis of the ratio analysis. From the calculation and analysis can be seen that the debtor is to be sampled in this study had good financial performance so declared eligible to receive working capital loans with a loan size has been determined by PT Bank BTN (Persero) Tbk