Perkembangan kinerja keuangan PT Bank Danamon Indonesia Tbk. pasca merger

TUGIRIN, Prof.Dr.Ir. Masyhuri

2005 | Tesis | Magister Manajemen Agribisnis

PT. Bank Danamon Indonesia, Tbk. adalah salah satu dari sekian banyak bank devisa yang ada di Indonesia. Bank Danamon tahun 1999 merger dengan 8 bank lain yang berada di Indonesia. Dari neraca dan laporan laba rugi tahunan yang diambil terlihat sejak tahun 2000 sampai dengan tahun 2004 terdapat peningkatan kinerja keuangan dilihat dari rasio: Cost to Income ( CI), Return On Average Asset (ROAA), Return On Average Equity (ROAE), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL), Penyisihan Penghapusan Aktiva Produktif (PPAP) dan Capital Adequacy Ratio (CAR). Metode penelitian yang dipakai adalah studi kasus, data yang dikumpulkan melalui publikasi Bank Danamon dan publikasi Bank Indonesia. Lokasi penelitian pada Bank Danamon Indonesia dilakukan selama 2 (dua) bulan, Agustus 2005 dan September 2005. Hasil penelitian menunjukkan bahwa semua analisis keuangan baik pada Bank Danamon Indonesia (BDI) maupun Bank Umum Swasta Nasional (BUSN) Devisa adalah signifikan (P < 0,05). Kecenderungan kinerja keuangan Bank Danamon dari tahun 2000 sampai dengan tahun 2004 rata-rata lebih baik dari pada perkembangan kinerja keuangan BUSN Devisa tercermin sebagai berikut; CI Danamon tahun 2000 sebesar 58 %, dan tahun 2004 menjadi = 41,5 % standar Bank Indonesia < 100 %, sedangkan CI BUSN Devisa tahun 2000 = 90,30 %,dan tahun 2004 = 78,25 %. ROAA Danamon tahun 2000 sebesar 0,7 % dan tahun 2004 = 4,5 % standar Bank Indonesia > 0 %, sedangkan ROAA BUSN Devisa 2000 = 0.77% dan 2004=3,09%. ROAE Danamon tahun 2000 sebesar 11,9% dan 2004=38,6% standar Bank Indonesia > 0 %, sedangkan ROAE BUSN Devisa tahun 2000=16,01% dan 2004=37,93%. LDR Danamon tahun 2000 sebesar 18,5% dan 2004=72,2% standar Bank Indonesia < 110 %, sedangkan LDR BUSN Devisa 2000=26,80% dan 2004=46,23%. NPL Danamon 2000 sebesar 8,6% dan 2004=4% standar Bank Indonesia 5 %, sedangakn NPL BUSN Devisa 2000=16,21% dan 2004=2,96%. PPAP Danamon tahun 2000 sebesar 113,9% dan 2004=136,5% standar Bank Indonesia > 100 %, sedangkan PPAP BUSN Devisa tahun 2000=152,61% dan 2004=173,05%. CAR Danamon tahun 2000 sebesar 58% dan 2004=27% standar Bank Indonesia > 8 %, sedangkan CAR BUSN Devisa 2000=19,45% dan 2004=18,08%.

Indonesian Danamon Bank. Inc., is one of many devisen bank in Indonesia. Danamon Bank in 1999 make a merger with involve 8 another Indonesian bank. From balance sheet and income statement annual report that taken from 2000-2004 shown the increasing in financial performance that could watch from : Cost to Income (CI), Return on Average Asset (ROAA), Return On Average Equity (ROAE), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL), Bad Debt Asset Productive (PPAP) and Capital Adequacy Ratio (CAR). The case study is the method in this research, data that was collected from Danamon Bank published and Indonesia Bank published. The study took place in Danamon Bank for 2 month, August 2005 and September 2005. The result showed that all financial analysis both to Indonesia Danamon Bank (BDI) or National Devisen Private Bank (BUSN) is significant (p < 0.05). The trend of financial performance in Danamon Bank since 2000 to 2004 in average was better than the growth of Devisen BUSN financial performance where reflected as follow; Danamon CI in 2000 as 58%, and 2004 become 41.5% of Indonesia Bank standard that less than 100%, in other side, Devisen BUSN in 2000 was 90.30% and for 2004 was 78.25%. Danamon Bank, for it ROAA, in 2000 was 0.7% and for 2004 was 4.5% for Indonesia Bank Standard that more than 0%, and for ROAA to Devisen BUSN in 2000 was 0.77% and 2004 was 3.09%. ROAE for Danamon Bank in 2000 as 11.9% and in 2004 become 38.6% for Indonesia Bank Standar that more than 0%, and for Devisen BUSN in 2000 just 16.01% and in 2004 become 37.93%. Danamon Bank LDR in 2000 was 18.5% and in 2004 as 72.2% for Indonesia Bank standard that less than 110%, and to Devisen BUSN LDR in 2000 was 26.80% and in 2004 become 46.23%. The NPL of Danamon Bank in 2000 was 8.6% and 4% in 2004 with 5% Indonesia Bank standard, while NPL for Devisen BUSN in 2000 was 16,21% and 2.96% in 2004. The Danamon Bank PPAP in 2000 was 113.9% and become 136.5% in 2004 with more than 100% Indonesia Bank standard, while Devisen BUSN PPAP in 2000 was 152.61% and in 2004 become 173.05%. Finally, the CAR for Danamon Bank in 2000 was 58% and decrease to be 27% in 2004 with more than 8% for Indonesia Bank standard, while Devisen BUSN CAR in 2000 was 19.45% and just decrease to be 18.08% in 2004.

Kata Kunci : Neraca, Laporan laba rugi, Kinerja keuangan, Balance sheet, Income statement, Financial performance