PENGARUH NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO, DAN NET INTEREST MARGIN TERHADAP PROFITABILITAS (STUDI PADA PT BPR DI KABUPATEN JEMBER)

Abstract

This research is a quantitative descriptive study conducted by analyzing three differences in a rice-producing company that is UD. Mandiri where the research calculates maintenance costs based on the company's annual report. The purpose of this study is to find out how to plan and control the cost of maintaining fixed assets to maintain smooth production at UD. Mandiri. Data collection methods used in research that is using the method of documentation, where information obtained comes from records or documents owned by the company. The results obtained in this study are UD. Mandiri has carried out planning and controlling the cost of maintaining fixed assets in accordance with established norms where the budget value is greater than the realization value so that the maintenance costs for each year are effective. Production activities can be said to be smooth, seen in the calculation of three differences where the company gets a profitable difference in the difference in tariffs and efficiency for variable maintenance, and a profitable difference in the efficiency difference in fixed maintenance.