Tingkat Kesehatan Kinerja Keuangan PT. BPR Luhur Damai Kabupaten Tabanan dengan Metode Capital, Asset, Earning, dan Liquidity

  • I KETUT ARYA BUDI DHARMA Program Studi Agribisnis, Fakultas Pertanian, Universitas Udayana, Jl. PB Sudirman Denpasar 80232, Bali
  • I DEWA AYU SRI YUDHARI Program Studi Agribisnis, Fakultas Pertanian, Universitas Udayana, Jl. PB Sudirman Denpasar 80232, Bali

Abstract

Health Level of Financial Performance of PT. BPR Luhur Damai Tabanan Regency with Capital, Asset, Earning, and Liquidity Methods


The COVID-19 pandemic has quite an impact on the financial performance of a BPR. PT. BPR Luhur Damai is one of the rural banks in the Tabanan area, which has the potential to be disrupted by its financial performance so that it can cause losses to rural banks. This study aims to determine the level of health of financial performance and the development of the level of health of overall financial performance at PT. BPR Luhur Damai Tabanan Regency with Capital, Asset, Earning, and Liquidity. Methods The results of this study show that: First, the health level of BPR's financial performance is seen from the Capital (CAR) aspect in 2019 – 2021 in the healthy category. In the Asset aspect (KAP) in 2019 and 2020, it is included in the fairly healthy category, and in 2021 in the healthy category. Based on the Earning aspect, the ROA value in 2019 and 2020 is in the fairly healthy category, while in 2021 it is classified as healthy and the BOPO value in 2019, 2020, and 2021 is included in the healthy category. The liquidity aspect (LDR) in 2019 and 2020 is included in the healthy category while 2021 is included in the unhealthy category. Second, the development of the health level of PT. BPR Luhur Damai in 2019, 2020, and 2021 including the healthy category because of its value of more than 81. PT. BPR Luhur Damai in the future is expected to be able to maintain financial performance so that the health level of the BPR is in the healthy category.

Downloads

Download data is not yet available.

References

Bank Indonesia. 2021. Pedoman Akuntansi Perbankan Indonesia. Jakarta.
Bank Indonesia. 2002. Peraturan Bank Indonesia No.4/6/PBI tentang Perubahan atas Surat Keputusan Direksi Bank Indonesia No.31/147/KEP/DIR Tentang Kualitas Aktiva Produktif, Jakarta: Bank Indonesia.
Bank Indonesia. 2006. Peraturan Bank Indonesia No.8/28/PBI/2006 Tentang Bank Perkreditan Rakyat, Jakarta: Bank Indonesia.
Bank Indonesia. 2004. Surat Edaran Bank Indonesia No.6/23/DPNP/2004 tentang Perhitungan Tingkat Kesehatan dari Kinerja Keuangan suatu bank. Jakarta
Lukman Dendawijaya. 2003. Manajemen Perbankan. Jakarta: Ghalia Indonesia.
Munawir, S., & Drs, A. K. 2000. Analisa laporan Keuangan. Jakarta: liberty.
PT. BPR Luhur Damai. 2021. Laporan Keuangan Desember 2021. Tabanan.
Purba, H. Y., Darminto, & NP, M. . W. E. 2015. Analisis Camel untuk Menilai Performance Perusahaan Perbankan (Studi pada Bank‐bank Milik Pemerintah yang Go Public di BEI). Jurnal Administrasi Bisnis (JAB), 29(1), 86–94.
Sari, A. P. A. M. P., Damayanti, N. N. S. R., & Putra, I. W. G. Y. D. 2021. Analisis Kesehatan Lembaga Perkreditan Desa (LPD) Se-Kabupaten Badung. MBR (Management and Business Review), 5(2), 163-175.
Suidarma, I. M., & Diatmika, I. G. N. D. 2013. Analisis Kinerja Keuangan dengan Menggunakan Metode Capital, Asset, Earning dan Liquidity: Studi Kasus pada LPD Desa Adat Medahan Gianyar (Analysis of Financial Performance by Using Capital, Asset, Earning and Liquidity Method: Case Study on LPD Medahan Gianyar Customary Village. GaneҪ Swara, 1(1), 143-150.
Published
2023-07-31
How to Cite
DHARMA, I KETUT ARYA BUDI; YUDHARI, I DEWA AYU SRI. Tingkat Kesehatan Kinerja Keuangan PT. BPR Luhur Damai Kabupaten Tabanan dengan Metode Capital, Asset, Earning, dan Liquidity. Jurnal Agribisnis dan Agrowisata (Journal of Agribusiness and Agritourism), [S.l.], p. 588-597, july 2023. ISSN 2685-3809. Available at: <https://ojs.unud.ac.id/index.php/jaa/article/view/105768>. Date accessed: 05 nov. 2024. doi: https://doi.org/10.24843/JAA.2023.v12.i01.p54.
Section
Articles