Analisis Laporan Keuangan Pada PT. Bank BNI (Persero) Tbk

A bank is a business entity or financial institution that greatly influences the economy of a country. The purpose of this research is to analyze the financial performance of PT. Bank BNI (Persero) Tbk in 2017-2019 using the CAMEL method. Financial health assessment of PT. Bank BNI (Persero) Tbk is carried out by assessing the aspects of Capital (Capital), Asset Quality, Management (Management), Earning (Rentability), Liquidity (liquidity) which is referred to as CAMEL. The results of the assessment show that the level of financial health of PT. Bank BNI (Persero) Tbk for 3 years for the period 2017-2019 was included in the healthy category with a CAMEL value of 90.2 in 2017, 90.4 in 2018 and 89.7 in 2019.

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CAMEL Ratio: An Approach To Measuring The Health Of Financial Institutions

JURNAL INOVASI PENDIDIKAN EKONOMI ◽

10.24036/011041710 ◽

2019 ◽

Vol 9 (1) ◽

pp. 55

Author(s):

Dina Amaluis ◽

Hayu Yolanda Utami

Keyword(s):

Quality Management ◽

Central Bank ◽

Financial Institutions ◽

Financial Institution ◽

Capital Asset ◽

Bank Efficiency ◽

Health Level ◽

Asset Quality

This research aims at finding out the differences of health level of Financial Institution by using CAMEL. The magnitude of the potential financial institutions make profits in the segment of small and micro finance as a market for rural banks (BPR), especially Islamic rural banks (BPRS).. The level of Bank efficiency could be integrated with the performance of banks which was adopted from Central Bank (BI) criterias, namely CAMEL (Capital, Asset Quality, Management, Earnings and liquidity).

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ANALISIS KINERJA KOPERASI SIMPAN PINJAM "TANI MAKMUR" KABUPATEN BANTUL DENGAN METODE BALANCED SCORECARD

Agro Ekonomi ◽

10.22146/jae.18034 ◽

2017 ◽

Vol 26 (1) ◽

pp. 41

Author(s):

Khottul Azizah ◽

Suhatmi Hardyastuti ◽

Any Suryantini

Keyword(s):

Decision Making ◽

Data Analysis ◽

Quality Management ◽

Financial Performance ◽

Performance Assessment ◽

Balanced Scorecard ◽

Health Assessment ◽

Management Efficiency ◽

Productive Asset ◽

Asset Quality

Performance assessment is important to be known as a tool of data analysis, accountability and decision making. Performance assessment is done to observe bothfinancial aspect and non-jinancial aspect by using Balanced Scorecard method. Balanced Scorecard become the base of Peraturan Menteri Negara Koperasi dan Usaha Kecil Menengah Republik Indonesia Nomor 14/Per/M.KU/KM/XII/2009 about a tool of health assessment for Savings andLoans Cooperative. The aspects that are being analyzed are capital, productive asset quality, management, efficiency, liquidity, independence of growth, and cooperative identity .. This study aims to find out the financial & non-financialperformance of KSP "Tani Makmur" Bantul Regency period 2009-2013. The kind of research is descriptive. The results showed that (1) From seven aspects assessed, aspect capital and liquidity aspect showing the worse conditionthan other aspect. (2) Aspect eficiency showing the best result (3) the helath level of KSP Tani Makmur in 2009-2013 is "Healthy Enough". Based on the result of this study, it s excpected that KSP "Tani Makmur" can improve theirfinancial and non financial performance.

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Penilaian Kesehatan KJKS BMT Binamas

JURNAL AKUNTANSI DAN KEUANGAN ISLAM ◽

10.35836/jakis.v3i2.33 ◽

2019 ◽

Vol 3 (2) ◽

pp. 125-144

Author(s):

Adi Angga Sukmana ◽

Sri Mulyati

Keyword(s):

Quality Management ◽

Business Performance ◽

Health Assessment ◽

Financial Data ◽

Microfinance Institutions ◽

Capital Asset ◽

Management Efficiency ◽

Standard Assessment ◽

Islamic Microfinance ◽

Asset Quality

The analysis conducted will interpret ratios or financial data and its implications. Thisresearch is compiled to analyze health assessment KJKS BMT Binamas years 2012-2014 using a standard assessment of the Regulation of the Minister of State forCooperatives and SMEs RI Number: 35.3 / Per / M.KUKM / X / 2007 on guidelinesfor a health assessment KJKS and UJKS Cooperative. The results of this study will betaken into consideration in the evaluation and a policy for BMT KJKS Binamas toimprove their business performance so that stability is maintained and is expected toenhance public trust in this Islamic Microfinance Institutions. The approach used inthis study is a quantitative and descriptive variables used are capital; asset quality;management; efficiency; liquidity; independence and growth; the identity of thecooperative; and compliance with Islamic principles. Based on analysis of the healthassessment KJKS BMT Binamas can be seen that score recapitulation of eightvariables in 2012 amounted to 74.92% so that it can be categorized fairly sound, andin 2013 increased to 74.92% with the category Fairly Healthy, later in 2014 slightlydecreased to 75.95% are still in the category of Fit. Value ratios consistently ratedhigh happens because KJKS continue to maintain sound operational

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ANALISIS PERBANDINGAN KINERJA PADA BANK NASIONAL DAN BANK ASING DENGAN MENGGUNAKAN ANALISIS RASIO KEUANGAN

ACCOUNTABILITY ◽

10.32400/ja.4942.3.1.2014.66-76 ◽

2014 ◽

Vol 3 (1) ◽

pp. 66

Author(s):

Christania Graciella Angel ◽

Rudy Pusung

Keyword(s):

Quality Management ◽

Financial Performance ◽

Foreign Bank ◽

T Test ◽

Bank Performance ◽

Capital Asset ◽

Financial Report ◽

Purposive Sampling ◽

National Bank ◽

Asset Quality

ABSTRAK Penilaian terhadap kinerja suatu bank tertentu dapat dilakukan dengan melakukan analisis terhadap laporan keuangannya. Laporan keuangan bank berupa neraca memberikan informasi kepada pihak di luar bank. Informasi yang diberikan mengenai gambaran posisi keuangannya, yang lebih jauh dapat digunakan pihak eksternal untuk menilai besarnya resiko yang ada pada suatu bank. Dilihat dari segi kepemilikannya, pengelompokkan bank dapat dibedakan atas 3 kelompok yaitu bank nasional, bank asing dan bank campuran. Ketiga kelompok bank ini dalam kenyataannya bersaing ketat untuk menunjukkan good performance di mata publik. Penelitian ini bertujuan untuk menganalis kinerja keuangan bank nasional dan bank asing periode 2004 – 2013 dengan menggunakan proksi keuangan (CAMEL) yang terdiri atas: Capital, Asset Quality, Management, Earnings, Liquidity. Populasi dalam penelitian ini adalah seluruh bank (bank asing dan bank nasional) yang tercatat dalam Bursa Efek Indonesia tahun 2004-2013 yang berjumlah 42 bank, dengan menggunakan purposive sampling jumlah sampel yang memenuhi kriteria adalah sebanyak 10 bank (dengan perincian 5 bank nasional dan 5 bank asing). Metode analisis yang digunakan adalah uji beda rata-rata (t-test). Dari hasil penelitian diperoleh penggunaan proksi CAMEL dalam melakukan analisis perbandingan kinerja memberikan bukti bahwa kinerja bank asing lebih baik dari bank nasional.Kata Kunci : kinerja keuangan, bank nasional, bank asing, rasio CAMEL ABSTRACT Bank performance appraisal is based on bank financial report itself. The financial report can be form balance report which give information about the financial position to the outside of bank that can be used of eksternal to assess the level of risk exist in a bank. Based on ownership consist of national bank, mixture bank and foreign bank. These banks has tight compete to show a good performance to the public. This research aimed to analyze the financial performance difference of national bank and foreign bank at the period of 2004 to 2013 with the proxy finance ratio (CAMEL ratio) consist of: Capital, Asset Quality, Management, Earnings, and Liquidity. The population in this research consist of national bank and foreign bank listed on the Indonesia Stock Exchange at the period of 2004 to 2013 which amount 42 banks. Based on purposive sampling techniques, the number of samples that meet the criteria are as many as 10 banks (5 national banks and 5 foreign banks). Analysis technique that use in this research is t-test. As the result the usage of proxy CAMEL ratio to analyze comparison bank performance give evidence that foreign bank performance is better than national bank performance.Keywords : financial performance, national bank, foreign bank, CAMEL ratio.

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ANALISIS TINGKAT KESEHATAN BANK PEMBANGUNAN DAERAH SUMATERA SELATAN DAN BANGKA BELITUNG MENGGUNAKAN METODE CAMEL

I-Finance a Research Journal on Islamic Finance ◽

10.19109/ifinance.v4i1.2298 ◽

1970 ◽

Vol 4 (1) ◽

pp. 15-30

Author(s):

Gonan Sumadi

Keyword(s):

Quality Management ◽

Capital Asset ◽

Asset Quality

Penelitian ini bertujuan untuk mengetahui tingkat kesehatan Bank Pembangunan Daerah Sumatera Selatan dan Bangka Belitung. Sampel dalam penelitian ini adalah laporan keuangan Bank Pembangunan Daerah Sumatera Selatan dan Bangka Belitung periode tahun 2012 – 2017. Teknik analisis yang digunakan adalah metode CAMEL yang meliputi Capital, Asset Quality, Management, Earning, dan Liquidity. Hasil penelitian ini menunjukkan bahwa rasio CAMEL untuk BPD Sumatera Selatan dan Bangka Belitung selama periode tahun 2012 – 2017 dalam kategori “SEHAT”, kecuali untuk tahun 2015 nilai LDR Bank Pembangunan Daerah Sumatera Selatan dan Bangka Belitung sebesar 95,43% dalam kategori “CUKUP SEHAT”. Tingkat kesehatan BPD Sumatera Selatan dan Bangka Belitung selama periode tahun 2012 – 2017 semua dalam kategori “SEHAT”. Diharapkan pihak manajemen BPD Sumatera Selatan dan Bangka Belitung mempertahankan kinerja keuangannya selama ini dengan terus meningkatkan profesionalitas sumber daya manusia pengelolanya, agar dapat menjaga kepercayaan masyarakat terhadap industri perbankan. Mengingat nilai LDR tahun 2015 termasuk kategori “CUKUP SEHAT”, maka indikator ini perlu ditingkatkan lagi agar semua indikator pada kinerja keuangan khususnya yang berkaitan dengan tingkat kesehatan bank tetap terjaga dengan baik. Kata Kunci: Tingkat Kesehatan Perbankan, Capital, Asset Quality, Management, Earning, dan Liquidity

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Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah Hasil Spin Off Dan Non Spin Off Periode 2013-2015

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol3iss201611pp872-885 ◽

2017 ◽

Vol 3 (11) ◽

pp. 872

Author(s):

Saraya Izazi Syarafina Hisyam ◽

Dina Fitrisia Septiarini

Keyword(s):

Comparative Analysis ◽

Financial Performance ◽

Quantitative Research ◽

Secondary Data ◽

Islamic Banks ◽

Capital Asset ◽

Financial Report ◽

Islamic Bank ◽

The Difference ◽

Asset Quality

The aim of the study was to determine the difference in financial performance of Islamic banks results of acquisition and spin-offs around period year of 2013-2015. Financial performance measurement of Islamic banks used capital, asset quality, earning, and liquidity factor. Thus, study used quantitative research. The Islamic bank that are used as a sample in this study including one Islamic bank result of spin off and six Islamic bank result of acquisition. The financial performances analyzed using independent sample t-test and Mann-Whitney test. The variables used in financial performance assessment are CAR, NPF, ROA, BOPO and FDR. The data used for this study are secondary data gathered from per semester financial report in period of June 30th 2013 to June 30th 2015. The comparative analysis result in ratio of CAR, NPF, ROA, BOPO and FDR showed no differences in financial performance of Islamic banks result of acquisition and spin-off.

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EFFECT OF FINANCIAL PERFORMANCE AGAINST MARKET PERFORMANCE IN BANKING

JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ◽

10.30871/jama.v2i1.723 ◽

2018 ◽

Vol 2 (1) ◽

pp. 1-5

Author(s):

Desry Ponisa Putra ◽

Seto Sulaksono Adi Wibowo

Keyword(s):

Data Analysis ◽

Financial Performance ◽

Stock Returns ◽

Stock Exchange ◽

Market Performance ◽

Simple Linear Regression ◽

Capital Asset ◽

Independent Variables ◽

Banking Market ◽

Asset Quality

This study aims to examine the effect of the financial performance of the banking market performance. This study used a sample of banking companies listed in Indonesia Stock Exchange 2011-2013. Financial Kineja measured using CAMEL (Capital, Asset Quality, Management, Earnings and Liquidity). market-based financial performance is measured by stock returns, variable we used in this study are the independent variables which covers CAR, DER, ROA, LDR. Data research using panel data and methods of data analysis using simple linear regression. influence the financial performance against the performance of the market is not particularly a significant impact on the performance of banks.

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ANALISIS TINGKAT KESEHATAN PT. BPR WELERI MAKMUR DENGAN METODE CAMEL PADA PERIODE 2015-2018

KEUNIS ◽

10.32497/keunis.v8i1.2134 ◽

2020 ◽

Vol 8 (1) ◽

pp. 50

Author(s):

Nabila Saskia Noer Rizky ◽

Winarni Winarni

Keyword(s):

Risk Management ◽

Quality Management ◽

Capital Asset ◽

Credit Score ◽

General Management ◽

Health Level ◽

Asset Quality

This study aims to assess and analyze the health level of PT. BPR Weleri Makmur if calculated using the CAMEL (Capital, Asset Quality, Management, Earning, and Liquidity) method in the 2015-2018 period based on Bank Indonesia Director's Decree No. 30/12 / KEP / DIR dated April 30, 1997. The component assessed is Capital (Capital) using CAR ratios, Asset Quality by using KAP ratios and PPAP ratios, Management using Management calculations using general management and risk management, earnings (earning) using the ROA ratio and the BOPO ratio, and Liquidity (Liquidity) using the Cash Ratio and LDR ratio.The results of the analysis and discussion showed that in the 2015-2018 period as a whole, the health level of PT. BPR Weleri Makmur is categorized in the healthy category, and the health level progress based on overall credit score at PT. BPR Weleri Makmur in the 2015-2016 period decreased.

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Analisis Kinerja Keuangan Unit Pengelola Kegiatan (UPK) Simpan Pinjam Perempuan (SPP) Kecamatan Siulak Kabupaten Kerinci

Journal of Technopreneurship on Economics and Business Review ◽

10.37195/jtebr.v2i2.66 ◽

2021 ◽

Vol 2 (2) ◽

pp. 114-120

Author(s):

Zachari Abdallah

Keyword(s):

Financial Performance ◽

Financial Management ◽

Health Assessment ◽

Secondary Data ◽

Poor Performance ◽

Financial Statements ◽

Financial Health ◽

Financial Ratio ◽

Financial Ratio Analysis ◽

Savings And Loan

This study aims to assess and analyze the financial performance of the women's savings and loan activity management unit (UPK-SPP), Siulak District, Kerinci Regency. The assessment of financial performance consists of two aspects, namely financial and loan management. This study uses secondary data derived from the financial statements of UPK SPP, Siulak District, Kerinci Regency, in the form of UPK income statements and other related reports from 2014 to 2018. The data were analyzed using the financial ratio analysis approach. The results showed that the financial performance of UPK SPP, Siulak District, Kerinci Regency, seen from the aspect of financial management from 2014 to 2018 ranging from 17.77% to 21.15% was included in the category of poor performance, while the financial performance of UPK SPP Siulak District, Kerinci Regency seen from the aspect of loan management from 2014 to 2018 ranged from interval 1.92%-2.52% is in the category of poor performance.. The results of the UPK SPP financial health assessment in Siulak District, Kerinci Regency from 2014 to 2018 were 61.66, including the adequate category.

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ANALISIS TINGKAT KESEHATAN PT. BANK BRISYARIAH PERIODE 2011-2014 DENGAN MENGGUNAKAN METODE CAMEL

Economica Jurnal Ekonomi Islam ◽

10.21580/economica.2016.7.2.1155 ◽

2017 ◽

Vol 7 (2) ◽

pp. 55

Author(s):

Ari Kristin Prasetyoningrum ◽

Noor Ahmad Toyyib

Keyword(s):

Quality Management ◽

Annual Report ◽

Rapid Development ◽

Descriptive Analysis ◽

Public Confidence ◽

Capital Asset ◽

Quantitative Descriptive Analysis ◽

Financial Report ◽

Quantitative Descriptive ◽

Asset Quality

The rapid development of banking as well as high levels of complexity influence the performance and increase the risk of a bank. Therefore, it is important for banks to maintain the trust because of activities related to public confidence. This study aims to determine the health level of PT. Bank BRISyariah in 2011-2014 by using CAMEL.This research used quantitative descriptive analysis aims to analyze the soundness of PT. Bank BRISyariah in 2011-2014 using the CAMEL factors include capital, asset quality, management, earnings and liquidity. Data used in this study a BRISyariah Annual Report 2011 to 2014 taken from www.brisyariah.co.id. and Quarterly Financial Report Bank BRISyariah published by Bank Indonesia was taken from <a href="http://www.bi.go.id/">www.bi.go.id</a>.Based on the analysis of the Bank’s soundness BRISyariah using CAMEL ratio in 2011-2014 can be said that in general PT. Bank BRISyariah in conditions HEALTHY, the the first rank in the CAR, PPAP, ROA, NPM, and CR; The second rank in the KAP; BOPO ranked third; and LDR in the fourth.

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