Analisis kinerja keuangan PD Bank Perkreditan Rakyat "Bank Pasar Kota Pekalongan, 1998-2002

RUMININGSIH, Sri, Drs. Ari Sudarman, MEc

2003 | Tesis | Magister Ekonomika Pembangunan

Penelitiani ni bertujuan untuk menganalisis kinerja keuangan PD BPR Bank Pasar Kota Pekalongan ditinjau dari kriteria tingkat kesehatan bank dari aspek CAMEL. Penelitiani ni juga untuk mengetahuid an menganalisisp angsa pasar dan intermediasid ana. Alat analisis yang digunakan adalah rasio-rasio keuangan berdasarkan ketentuan Surat Keputusan Direksi Bank Indonesia No.30/12//KEP/DIR, tanggal 30 April 1997 tentang Tata Cara Penilaian Kesehatan Bank Perkreditan Rakyat meliputi faktor: a) rasio kemampuan penyediaanm odal minimumb; ) rasio kualitasa ktiva produktif; c) manajemen; d) rasio rentabilitas; dan e) rasio likuiditas. Pangsa pasar dilihat dari penghimpunan dana, kredit yang diberikan dan total aktiva terhadap perbankan di Kota Pekalongan, BPR se Jawa Tengah dan perbankan se Jawa Tengah, sedangkan kemampuan intermediasi dana dihitungd engan membandingkanL DR-nya terhadap LDR perbankan di Kota Pekalongan, BPR se Jawa Tengah dan perbankan se Jawa Tengah. Data-data yang dipergunakan terdiri dari laporan keuangan berupa neraca, laporan laba rugi, kolektibilitas, laporan BMPK per 31 Desember 1998-2002, PDRB, Data Statistik Ekonomi dan Keuangan Jawa Tengah serta wawancara dengan pejabat terkait. Hasil penelitian menunjukkan bahwa dengan periode analisis per 31 Desember 1998-2002 PD BPR Bank Pasar berpredikat sehat. Komponen penilaian yang perlu ditingkatkan terutama yang berkaitan dengan manajemen. Pangsa pasar penghimpunan dana, kredit dan total aktiva mampu bersaing dengan perbankan di Kota Pekalongan maupun perbankan se Propinsi Jawa Tengah, sedangkan terhadap BPR se Propinsi Jawa Tengah terjadi persaingan ketat bahkan untuk penghimpunan dana kurang mampu bersaing. PD BPR Bank Pasar Kota Pekalongan mampu melaksanakan fungsi intermediasi dana dengan baik.

This research attempts to analyze the financial performance of PD BPR Bank Pasar Kota Pekalongan in term of bank health criteria based on CAMEL aspects. This research also attempts to identify and analyze the market share and the fund intermediation of the bank. This study uses financial ratios as analyzing tools based on the decree of Bank of Indonesia No. 30/12/KEP/DIR, date April 30,1997 on BPR health assessment guidance which consist of a) Capital Adequacy Ratio; b) Assets Quality Ratio; c) Management; d)Earning Ability Ratio; e)Liquidity Ratio. Market shares are analyzed based on fund collection, realized loan, and total assets to Banking industry in city of Pekalongan, entire BPR in Central Java and banking industry in Central Java. Fund intermediation ability is measured by comparing its LDR to LDR of banking industry in Pekalongan, entire BPR in Central Java and banking industry in Central Java. This study utilizes data which consist of balance sheet, income statement, collectability report, legal lending limit report by December 31, 1998 to December 31, 2002, gross regional domestic product (PDRB) on constant price, data of economic and financial statistic of central Java and interview with officials who understand well about the matter. The results reveal that in period of December 31, 1998 to December 31, 2002 the bank was in healthy condition. Assessment component that need improvement was the management aspect. Market share of fund collection, realized loan and total assets are considered competitive compared to banking industry in Pekalongan as well as in Central Java, whereas, compared to entire BPR in Central Java is considered in tight competition. In fund collection, compared to average BPR in Central Java, PD BPR Pasar Kota Pekalongan is considered less competitive. The result also indicates that PD BPR Bank Pasar Kota Pekalongan has played fund intermediationr ole well.

Kata Kunci : Kinerja Keuangan, BPR