Evaluasi restrukturisasi nasabah Non Performing Loan dengan metode analisis keuangan :: Studi kasus Nasabah Bank Mandiri

OKSIN, Achmad, Abdul Halim, Prof.Dr.,MBA

2007 | Tesis | Magister Manajemen

Sejak penerapan Peraturan Bank Indonesia Nomor 7/2/2005 tentang Penilaian Kualitas Aktiva Bank Umum, kredit bermasalah di Bank Mandiri meningkat tajam. Hingga akhir semester I 2005, rasio kredit bermasalah (non performing loan/NPL) Bank Mandiri mencapai 24,6 %. Angka tersebut jauh diatas batas maksimal yang ditentukan Bank Indonesia (BI), yakni sebesar 5%. Kredit bermasalah di Bank Mandiri didominasi oleh 30 debitur terbesar salah satunya adalah PT. X yang dijadikan objek penelitian untuk mengetahui kelayakan atau tidak layaknya dilakukan restrukturisasi. Metode penelitian yang dilakukan oleh penulis adalah analisis deskriptif terhadap kinerja keuangan untuk melihat lebih jauh permasalahan yang dihadapi perusahaan secara komprehensif dengan menggunakan analisis keuangan dan analisis pertumbuhan yang berkesinambungan (Sustainable Growth Rate) sehingga diperoleh hasil layak tidaknya perusahaan untuk dilakukan restrukturisasi dan trend pertumbuhan perusahaan kedepan. Jadi penelitian ini meliputi penelitian terhadap laporan keuangan, rasio keuangan dan analisis pertumbuhan yang berkesinambungan (Sustainable Growth Rate). Berdasarkan hasil penelitian yang penulis temukan disimpulkan bahwa evaluasi kelayakan restrukturisasi nasabah Non Performing Loan dengan metode analisis keuangan yaitu analisis perbandingan laporan keuangan, analisis nisbah ratio dan analisis Sustainable Growth Rate yang digunakan bank untuk menilai layak tidaknya suatu perusahaan yang bergerak di bidang industri baja menurut hemat penulis cukup akurat, meskipun terdapat beberapa metode laporan keuangan lainnya yang pada prinsipnya hampir sama cara mengukurnya. Dengan demikian evaluasi restrukturisasi nasabah non performing loan dengan menggunakan metode analisis keuangan dapat digunakan untuk mengetahui layak tidaknya suatu perusahaan direstruktur.

Since the application of Indonesian Bank Regulation Number 7/2/2005 about Quality Activa Evaluation of Commercial Bank, non performing loan in Mandiri Bank is increasing highly. On the end of the first semester 2005, ratio of non performing loan (non performing loan/NPL) Mandiri Bank to get 24.6%. The point so far on maximal limit which is definited by Indonesian Bank (BI), that is 5%. Non performing loan in Mandiri Bank is dominated by 30 the biggest debtors which one of them is PT. X that is became as a object of research to know feasible or non feasible to be done a restructuretation. Research Method that be done by author is descriptive analysis toward financial performance to see how far the problem that is have company comprehensively by using financial analysis and development analysis which is continuous (Sustainable Growth Rate) until is got the result which feasible or non feasible company to do to restructure and trend growth to company in the future. This reseach is included the research to financial report, financial ratio and growth analysis which is continuous ( Sustainable Growth Rate). Base on the result of research that the author get the conclusion that evaluation of feasible restructure of Non Performing Loan debtor with financial method analysis is comparable analysis of financial report, ratio nisbah analysis and sustainable Growth Rate analysis which is use by bank to value feasible or non feasible a company in steel industry sector by monitoring the author is enough accurate, although there are some of others financial report method is principly almost together measurely. So the evaluate the restructure non performing loan debtor by using financial analysis method can be used to know feasible or non feasible a company to be restructured.

Kata Kunci : Analisis Laporan Keuangan,Restrukturisasi Kredit,Perbankan, Restructuring Financial Analysis Method