Analisis Kinerja Keuangan Perbankan BUMN, BUMD, dan BUMS di Indonesia Periode 2020-2024

TAUFIQ HILMY AZIS, R. Agus Sartono, Prof., Dr., M.B.A.,

2025 | Tesis | S2 Manajemen

Dividen BUMN merupakan salah satu sumber Penerimaan Negara Bukan Pajak (PNBP) yang menjadi hak negara berdasarkan UU dan dikelola dalam APBN. Realisasi PNBP tahun 2024 yang bersumber dari dividen mencapai Rp. 86,38 triliun atau 100,62?ri target. Kontributor utama berasal dari setoran dividen Bank BUMN dengan total dividen sebesar Rp. 49,58 triliun atau 57,40?ri total penerimaan setoran dividen. Bank BRI menjadi Bank BUMN dengan setoran dividen terbesar yaitu Rp. 25,72 triliun disusul oleh Bank Mandiri Rp. 17,18 triliun, Bank BNI Rp. 6,28 triliun dan Bank BTN Rp. 420 miliar.

Penelitian ini bertujuan untuk menganalisis kinerja keuangan perbankan BUMN, BUMD, dan BUMS selama periode 2020-2024. Analisis dilakukan untuk melihat sejauh mana kinerja Bank BUMN dibandingkan Bank BUMD dan BUMS, sehingga dapat menjadi catatan perbaikan untuk rencana bisnis bank (RBB) ke depan dan dapat memberikan return yang optimal kepada negara dalam bentuk dividen.

Penelitian menggunakan data laporan tahunan dan laporan keuangan dari masing-masing perbankan. Analisis kinerja keuangan dapat dilihat dari aspek rasio kinerja. Raso kinerja terdiri dari Retrun on Asset (ROA), Return on Equity (ROE), Beban Operasional terhadap Pendapatan Operasional (BOPO), Non Performing Loan gross (NPL gross), Net Interest Margin (NIM), dan Loan to Deposit Ratio (LDR). Selanjutnya dilakukan analisis deskriptif dengan uji statistik untuk membandingkan kinerja keuangan perbankan tersebut. Selain itu, juga dilakukan analisis regresi untuk melihat pengaruh dari berbagai faktor seperti: modal inti, proporsi kredit produktif, dan proporsi CASA terhadap profitabilitas Bank BUMN, BUMD, dan BUMS.

 State-Owned Enterprise (SOE) dividends are a source of Non-Tax State Revenue (PNBP) which is the right of the state based on law and manager within the State Budget (APBN). The realization of PNBP from dividends in 2024 reached IDR 96.38 trillion, or 100.62% of the target. The main contributors were dividend payments from state-owned banks, with total dividends amounting to IDR 49.58 trillion, or 57,40% of the total dividend payment revenue. Bank BRI was the state-owned bank with the largest dividend payment, amounting to IDR 25.72 trillion, followed by Bank Mandiri with IDR 17.18 trillion,Bank BNI with IDR 6.28 trillion, and Bank BTN with IDR 420 billion.

This study aims to analyze the financial performance of State-Owned (BUMN), Regional-Owned (BUMD), and Private-Owned (BUMS) banks during the 2020-2024 period. The analysis is conducted to examine the extent of the performance of BUMN banks compared to BUMD and BUMS banks, so that it can serve as a note for improvement for future bank business plans (RBB) and can provide optimal returns to the state in the form of dividends. 

The research utilizes data from the annual reports and financial statements of each respective bank. The financial performance analysis is assessed through performance ratios. These performance ratios consist of Return of Asset (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), gross Non-Performing Loan (NPL gross), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR). Subsequently, a descriptive analysis using statistical tests is conducted to compare the financial performance of these banks. In addition, a regression analysis is also performed to examine the influence of various factors such as core capital, the proportion of productive loans, and the proportion of CASA (Current Account and Savings Accounts) on the profitability of BUMN, BUMD, and BUMS banks.

Kata Kunci : kinerja keuangan, Bank BUMN, BUMD, dan BUMS