Peran Tools Bank Statement Analysis (BSA) Dalam Proses Pengambilan Keputusan Kredit Oleh Pekerja di Bank BRI (Studi Kasus Pada Bank BRI KC Yogyakarta Cikditiro)

Senkly Surya Gemilang, Saiqa Ilham Akbar BS. S,E., M.Sc.

2026 | Tugas Akhir | D4 PERBANKAN

Penelitian ini dilatarbelakangi oleh perkembangan penggunaan teknologi dalam proses analisis kredit di sektor perbankan, khususnya melalui Bank Statement Analysis (BSA) sebagai alat analisis berbasis data. Namun, dalam praktiknya, penggunaan BSA belum sepenuhnya menjadi dasar utama dalam pengambilan keputusan kredit . Penelitian ini bertujuan untuk menganalisis peran BSA dalam proses pengambilan keputusan kredit serta faktor-faktor yang mempengaruhi pemanfaatannya di Bank BRI KC Yogyakarta Cik Ditiro. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui wawancara mendalam dan observasi terhadap pekerja Relationship Manager Small and Medium Enterprises (RM SME), kemudian dianalisis menggunakan metode Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan.

Hasil penelitian menunjukan bahwa BSA berperan sebagai decision support system yang membantu menyediakan informasi keuangan debitur secara terstruktur dan mendukung objektivitas analisis kredit. Namun, BSA belum sepenuhnya dijadikan dasar utama keputusan kredit karena keterbatasan dalam merepresentasikan  transaksi tunai, pengaruh pengalaman dan intuisi analis, serta kendala teknis dalam penggunaan sistem. Dengan demikian, keputusan kredit merupakan hasil integrasi antara output BSA, verifikasi lapangan, dan pertimbangan profesional analis kredit.

This study is motivated by the increasing use of technology in credit analysis within the banking sector, particularly through Bank Statement Analysis (BSA) as a data-driven analytical tool. However, in practice, BSA has not fully become the primary basis for credit decision-making. This study aims to analyze the role of BSA in the credit decision-making process and identify the factors influencing its utilization at Bank BRI KC Yogyakarta Cik Ditiro. This study employs a qualitative approach with a case study method. Data were collected through in-depth interviews and observations involving Relationship Manager Small and Medium Enterprises (RM SME), and analyzed using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing.

The results indicate that BSA functions as a decision support system that helps provide structured financial information and enhances objectivity in credit analysis. However, it has not been fully utilized as the main basis for credit decisions due to limitations in representing cash-based transactions, the influence of analysts’ experience and intuition, and technical constraints in system usage. Therefore, credit decisions are the result of an integration between BSA outputs, field verification, and professional judgment of credit analysts 

Kata Kunci : Bank Statement Analysis, Behavioral Decision Making, Decision Support System, Keputusan Kredit, Technology Acceptance Model