ANALISIS PERBANDINGAN KINERJA KEUANGAN ANTARA PEGADAIAN SYARIAH DENGAN PEGADAIAN KONVENSIONAL ( Studi Komparasi pada Laporan Keuangan PERUM Pegadaian Periode 2006 sampai dengan 2009 )

Abstract

Numbers of methods have been conducted to measure the work of finance of a company. The work of a company is measured by the ability to finish its job. The ability to finish the job in short time is called liquidity, ability to finish the job in a long period is solvability and the ability of a company to get interest is rentability. A company is considered healthy when it fulfills the requirements of common score of liquidity, solvability and rentability in an industry. This research observes Perum Pegadaian under the title of ‘The Analysis of Finance Work between Pegadaian Syariah and Pegadaian Konventional (Comparative Study of Finance Report at Perum Pegadaian in 2006-2009)’. As a state asset, its health assesment uses the legal regulations. This health assesment is based on the State Assests Ministry’s decision No: KEP-100/MBU/2002, which is fundamental in this research, which aims to know the difference between the finance work of Pegadaian Syariah and Pegadaian Konventional. The results of this research suggest that there is a significant difference between Pegadaian Syariah and Pegadaian Konventional in conjunction to the liquidity ratio (current ratio), and rentability/profitability (return on equity / ROE) and ROI (return on investment), but there is no much difference in which Pegadaian Konventional is better than Pegadaian Syariah. Pegadaian Syariah shows a better work than Pegadaian Konventional in conjunction to the ratio of Collection Period, Sovability ratio which are ratio of Total Asset Turn Over and individual Total Modal towards Total Assets. Pegadaian Syariah should increase its work especially its finance in order it will be better in the future. Pegadaian Konventional should always keep its stability of finance by taking care of the current condition and development so that the problem related to finance can be identified and the better policy can be made.