ANALISIS OPTIMISASI DENGAN MENGGUNAKAN METODE GOAL PROGRAMMING TANPA PRIORITAS TERHADAP LAPORAN KEUANGAN BANK (STUDI KASUS: PT BANK NATIONAL NOBU TBK)

Abstract

Periodically, Nobu Bank releases an annual financial report that describes the company's financial condition. The financial statements contain elements of financial statements, namely assets, liabilities, equity, income, and financial expenses. To analyze the optimization, the five elements of the financial statements are then expressed in a mathematical model as a constraint function to be processed using the Goal Programming Method. The Goal Programming method was chosen because it is considered a mathematical model that can be used to obtain solutions to problems that have many goals. After all, the deviation variable in the Goal Programming model can produce complete information on the relative achievement of existing goals so that optimal results can be achieved. The first step of the Goal Programming Method is to determine the decision variables, then determine the objective function, then determine the constraint function. The analysis and solution were carried out using the Simplex Method and validated with the LINGO. The results of the sensitivity analysis show that the five objectives have been achieved, namely, there are no deviations. This shows that the performance of the financial statements at Bank Nobu is optimal. However, two objectives can still be optimized, such as the value of liabilities can still be reduced by Rp.593,731.14 per year, and the value of financial expenses can still be reduced by Rp.30,599.66 per year.