ANALISIS KINERJA KEUANGAN PT. BANK RAKYAT INDONESIA (PERSERO), TBK. PERIODE 2001-2006 MENGGUNAKAN PENDEKATAN EVA

Umar, Sofyan Sidi , Zaki Baridwan, Prof., Dr., M.Sc.

2007 | Tesis | S2 Magister Management

Perbankan merupakan bagian penting dari sistem perekonomian yang melaksanakan kegiatan jasa di sektor keuangan yang berfungsi sebagai "intermediary institution". Keberhasilan pengelolaan bank dapat dilihat dari kinerja keuangan yang dipublikasi di media masa. PT. Bank Rakyat Indonesia (persero), Tbk. adalah bank yang mengalami dampak krisis moneter 1997 dan telah dilewati dengan selamat. Studi ini bertujuan untuk meneliti kinerja keuangan BRI periode pasca krisis 2001-2006 apakah telah menunjukkan kinerja yang baik atau lebih buruk dibanding dengan kinerja rata-rata bank umum nasional. Analisis ini menggunakan Economic Value Added Approach dan alat analisis profitabilitas seperti: ROE Model analysis, ROA Model analysis dan NIM Model analysis. Hasil penelitian menunjukkan BRI memiliki kinerja diatas rata-rata bank umum nasional baik dari sisi profitabilitas akuntansi maupun dari sisi Economic value added yang menunjukkan nilai positif. Keberhasilan ini tidak terlepas dari kebijakan-kebijakan manajemen yang didukung dengan sumber daya manusia yang jujur dan profesional. Kata Kunci : Return on Equity, Return on Asset, Net Interest Margin, Economic Value Added

Banking is the important thing of economic system which is implementing services activity in financial sector and have a functionality as an "intermediary institution". Successful of banking management can be refered from the publication of financial performance in mass media. PT. Bank Rakyat Indonesia (persero), Tbk. Is a bank that has experiences of monetary crisis impact in 1997 and has been safety to through it. This Study has purposed to research BRI financial performance on post crisis period in 2001-2006, with a question, does BRI has been perform good performance or worst performance compared with national Commercial banks averages. This analysis using Economic Value Added Approach and profitability analysis tools such as: ROE Model analysis, ROA Model analysis dan NIM Model analysis. This research results show BRI have performances above national commercial banks averages both on accounting profitability or from Economic value added that perform by positive values. This successful will not happen without management policies which is supported by frankly and professional human resources. Keywords :Return on Equity, Return on Asset, Net Interest Margin, Economic Value Added.

Kata Kunci : Return on Equity, Return on Asset, Net Interest Margin, Economic Value Added