Restruktur Kredit Macet (Non Perfomaning Loan) Pada Unit Kerja Bank Rakyat Indonesia Cabang Pasuruan Menggunakan Kriteria Internal Bank
ANGGORO, ARDIAN SEPTY (Adv.: Agus Setiawan, Dr., M.Soc.Sc.), Agus Setiawan, Dr., M.Soc.Sc.
Penelitian ini meneliti dan menganalisa mengenai pelaksanaan restrukturisasi kredit macet atau Non Performing Loan (NPL) pada Unit–Unit Kantor Bank Rakyat Indonesia Cabang Pasuruan. Pelaksanaan restrukturisasi tersebut menggunakan kriteria–kriteria yang telah ditetapkan oleh pihak bank. Dijelaskan juga mengenai beberapa rasio keuangan yang mempunyai fungsi yang menggambarkan hubungan antara rasio tersebut terhadap kinerja keuangan bank.
Rasio–rasio tersebut adalah Current Assets Ratio (CAR), Loan Deposit Ratio (LDR), Pertumbuhan Kredit (Credit Growth), Non Performing Loan (NPL) berupa besarnya jumlah kredit macet, dan Profitabilitas bank (ROA). Kemudian, mengenai hubungan antara besarnya Non Performing Loans (NPL) dengan pelaksanaan restrukturisasi kredit macet akan memberikan pengaruh positif bagi bank. Objek dalam penelitian ini adalah Bank Rakyat Indonesia, sampel yang digunakan ialah besarnya pinjaman dana kepada nasabah pada 22 Unit Kerja BRI pada periode 2005-2010. Metode penelitian yang digunakan adalah Kualitatif Deskriptif akan dijabarkan pelaksanaan restrukturisasi kredit macet menggunakan kriteria–kriteria yang ditetapkan oleh bank.
Hasil penelitian ini menunjukkan bahwa restrukturisasi kredit macet atau Non Performing Loan (NPL) akan berpengaruh positif terhadap kinerja keuangan bank. Penggunaan kriteria dalam pelaksanaan restrukturisasi akan menurunkan jumlah kredit macet atau Non Performing Loan (NPL).
This research is examines and analyzes the implementation of the restructuring of Non Performing Loan (NPL) in Units of Bank Rakyat Indonesia Branch Office in Pasuruan. The implementation of the restructuring uses criteria established by the bank. This research will also explain about some ratios of financial which functions that to describe the relationship between the ratio of the banks financial performance.
All of the financial ratio are Current Assets Ratio (CAR), Loan to Deposit Ratio (LDR), Credit Growth (CG), Non Performing Loan (NPL) in the form of the large amount of bad loans, and bank profitability (ROA). Then, the relationship between the amount of Non Performing Loan (NPL) and the implementation of the restructuring of bad loans will provide positive impact for the bank. The object in this research is Bank Rakyat Indonesia where the sample is the amount of loan funds to customers in 22 BRI Units in the period 2005-2010. The research method is qualitative descriptive which will clarify the implementation of the restructuring of bad debts using the criteria set by the bank.
The result of this research indicates that the restructuring of bad loan or Non Performing Loan (NPL) will give positive effects on the financial performance of bank. The use of those criteria in the implementation of the restructuring will reduce the amount of bad loan or Non Performing Loan (NPL).
Kata Kunci : Restructuring, Non Performing Loan, Credit Growth, Financial Ratios, Financial Performance, Restrukturisasi, Pertumbuhan Kredit, Rasio Keuangan, Kinerja Keuangan.
