Analisis kinerja Bank BTN Cabang Yogyakarta ditinjau dari aspek CAMEL tahun 2002-2004

MUSANTO, Suhardi, Prof.Dr. Iswardono Sardjono Permono

2006 | Tesis | Magister Ekonomika Pembangunan

Penelitian ini bertujuan untuk mengukur dan mengetahui tingkat kesehatan Bank BTN Cabang Yogyakarta selama tahun 2002-2004. Pengukuran terhadap tingkat kesehatan bank yang digunakan dalam penelitian ini mengacu pada Surat Edaran Bank Indonesia No. 6/23/DPNP Tanggal 31 Maret 2004. Pengukuran tingkat kesehatan bank yang dilakukan dalam penelitian ini mencakup aspek Capital, Asset Quality, Management, Earnings, Liquidity (CAMEL). Pendekatan yang digunakan dalam penelitian ini adalah pendekatan deskriptif. Berdasarkan hasil penilaian terhadap tingkat kesehatan Bank BTN Cabang Yogyakarta selama tahun 2002-2004 diperoleh hasil sebagai berikut: (1) Rata-rata Kecukupan pemenuhan KPMM terhadap ketentuan yang berlaku sebesar 0,17% (kurang baik), (2) Proyeksi KPMM sebesar 289,371% (baik), (3) Rata-rata Aktiva produktif yang diklasifikan tergolong kurang baik (36,14%), (4) Rata-rata Kemampuan Bank memelihara Kebutuhan Penambahan Modal yang Berasal dari Keuntungan (Laba Ditahan) memiliki nilai sebesar 1 (baik), (5) Rata-rata rasio antara Aktiva Produktif yang diklasifikasikan dengan Total Aktiva Produktif tergolong baik atau moderat (5,29%), (6) Rata-rata Debitur Inti Kredit di luar Pihak Terkait Dibandingkan dengan Total Kredit tergolong cukup merata (10,13%), (7) Rata-rata Perkembangan Aktiva Produktif Bermasalah dibandingkan dengan Aktiva Produktif tergolong rendah (2,51%), (8) Rata-rata Tingkat Kecukupan Pembentukan PPAP tergolong baik (175,23%), (9) Rata-rata Kinerja Penanganan Aktiva Produktif Bermasalah tergolong baik (-1,93%), (10) Rata-rata ROA tergolong baik (6,11%), (11) Rata-rata NIM tergolong sangat rendah (4,25%), (12) Rata-rata BOPO tergolong tidak baik (148,82%, (13) Rata-rata Laba Operasi sebesar –Rp.9.727.712.874,61. Namun perkembangannya atau pertumbuhannya cenderung meningkat. Selanjutnya berdasarkan hasil evaluasi tingkat kesehatan terhadap masing-masing aspek diperoleh hasil: Capital tergolong cukup sehat (peringkat 3), Asset tergolong cukup sehat (peringkat 3), Management tergolong sangat sehat (peringkat 1), Earning tergolong cukup sehat (peringkat 3), dan Liquidity tergolong kurang sehat (peringkat 4). Peringkat CAMEL selama

The purpuse of this research is to asses and measure the sound economy level of the Yogyakarta Branch of BTN during 2002-2004. The assessment which is applied during the research refer to the Letter Of Indonesian Bank (BI) No. 6/23/DPNP 31 March 2004. The assessment itself involves the aspect of Capital, Asset Quality, Management, Earning, Liquidity (CAMEL) and the approach which is used in this reseach is descriptive. Base on the result of the sound economy level assessment of Yogyakarta branch of BTN bank during the year. The final account of the reseach are : (1) the adequacy average of settkement of KPMM toward the prevailing provision is 0,17% (less good), (2) the projectio of KPMM is 289,371% (good),(3) the classified asset productive average is less good (36,14%), (4) the average of the bank performance in maintaining the need of capital addition from profits (retained earning) has the value of 1 (good), (5) the average ratio between the clasified Productive Asset and the Total Productive Asset is good or moderate (5,29%), (6) the average of the primary Debtor Credit outside the related group which is compared to the Total credit is equal enough (10,13%), (7) the average of Development of Non Performing Productive Asset, compared to the Productive Asset is low (2,51%), (8) the average of adequacy of PPAP formation is good (175,23%), (9) the average of performance for dealing with Non Performing Productive Asset is good (-1,93%), (10) the average of ROA is good (6,11%), (11) the average of NIM is too low (4, 25%), (12) the average of BOPO is not good (148,82%), (13) the average of operating revenue or income from operation is Rp. 9.727.712.874,61. Nevertheles, the growth and development of the Bank tends increase. Furthemore, base on the result of the evaluation on the sound economic rate of each aspects, the accounts of the research are : the Capital is sound enough (level 3), Asset is sound enough (level 3), Management is very sound (level 1), Earning is health enough (level 3) and Liquidity is soundless (level 4), The average of CAMEL ranking during 2002 and 2004 is 3, so that the bank can be categorized as sound enough.

Kata Kunci : Kinerja Bank BTN,CAMEL,Capital, Asset Quality, Management, Earnings, Liquidity,Bank BTN