Analisis Rasio Keuangan dalam Menilai Tingkat Kesehatan Bank Badan Usaha Milik Negara (BUMN) pada Saat Pandemi Covid-19 | Jurnal Informatika Ekonomi Bisnis

Journal Content

Search

Search Scope

Browse

Information

Current Issue

Template
Similarity Checker

Member of

Statistics

Analisis Rasio Keuangan dalam Menilai Tingkat Kesehatan Bank Badan Usaha Milik Negara (BUMN) pada Saat Pandemi Covid-19

Dinar Riftiasari Universitas Bina Sarana Informatika DOI: https://doi.org/10.37034/infeb.v5i2.579 Keywords: Risk Profil, Good Corporate Governance, Earning, Capital, RGEC Method Abstract State-Owned Enterprise Banks (BUMN) as financial institutions play an important role in strengthening the national economy at the time of the Covid-19 pandemic when the economic conditions were not good so banking performance needed to be observed by looking at financial reports as indicators in assessing financial performance using ratios so that can be assessed how the level of health of the Bank during the Covid-19 pandemic. This study aims to determine the financial performance of BUMN Banks from the aspects of Risk Profile, Good Corporate Governance (GCG), Earning, and Capital in assessing the soundness of BUMN Banks through a risk approach (Risk-Based Bank Rating) or known as the Risk-Based Bank Rating method (Risk-Based Bank Rating). RGEC). This research method is descriptive analysis with secondary data. The population of this study is state-owned banks listed on the Indonesia Stock Exchange during the Covid-19 pandemic from 2019 to 2022. Sampling was determined based on the purposive sampling method, namely four state-owned banks, namely Bank Mandiri, Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), and the State Savings Bank (BTN). The analytical method in this study is the RGEC ratio method consisting of the Risk Profile using the Non-Performing Loan (NPL) ratio and the Loan to Deposit Ratio (LDR), GCG using the self-assessment system, earnings using the Return On Assets (ROA) ratio and Net Interest Margin ( NIM), and on the Capital aspect using the Capital Adequacy Ratio (CAR). The analysis of the RGEC method shows that the assessment of the soundness level of BUMN Banks during the Covid-19 pandemic for the 2019-2022 period was at composite 1 (Pk-1) with a very healthy predicate even though in 2020 it was at composite 2 (PK-2) with a healthy predicate. Downloads Download data is not yet available. References Wulandari, A., & Taufiqurahman, E. (2021). Analisis Kinerja Keuangan Bank Bumn dengan Metode RGEC Periode 2014-2018. Jurnal Riset Bisnis dan Manajemen, 11(2), 138–157. DOI: https://doi.org/10.34010/jurisma.v11i2.3863 . Rusydiana, A. (2019). Bagaimana Mengembangkan Industri Fintech Syariah di Indonesia? Pendekatan Interpretive Structural Model (ISM). Al-Muzara’ah, 6(2), 117–128. DOI: https://doi.org/10.29244/jam.6.2.117-128 . Ramadhan, F., & Priyanto, A. A. (2021). Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan PT. Bank Negara Indonesia Tbk. JIMF (Jurnal Ilmiah Manajemen Forkamma), 5(1), 1–18. DOI: https://doi.org/10.32493/frkm.v5i1.12301 . Nuri Andriyani, Mukhzarudfa, & Enggar Diah PA. (2020). Pengaruh Kinerja Keuangan Pemerintah Daerah Terhadap Belanja Modal (Studi di Kabupaten/Kota Provinsi Jambi Tahun 2014 – 2018). Jurnal Akuntansi & Keuangan Unja, 5(2), 132–144. DOI: https://doi.org/10.22437/jaku.v5i2.10263 . Agustin, A. M. (2022). Analisis Kinerja Perbankan Sebelum dan Selama Pandemi COVID-19 Periode 2019.1-202.12 di Indonesia. Bandung Conference Series: Economics Studies, 2(1). DOI: https://doi.org/10.29313/bcses.v2i1.2248 . Rini Dwiastutiningsih, Dadi Kuswandi, & Titah Ayu. (2022). Analisis Tingkat Kesehatan Bank Dengan Metode Rgec Pada PT Bank Central Asia, Tbk (BCA) Periode 2017-2021. Jurnal Ekonomi Dan Manajemen, 1(3), 09–17. DOI: https://doi.org/10.56127/jekma.v1i3.297 . Suyatna, N., & Mu’minin, A. M. (2021). Analisis Tingkat Kesehatan Bank dan Dampaknya terhadap Peningkatan Jumlah Nasabah. Jurnal Maps (Manajemen Perbankan Syariah), 5(1), 46–55. DOI: https://doi.org/10.32627/maps.v5i1.82 . Ruswaji, R. (2017). Analisis Rasio Keuangan Perbankan Sebagai Alat Ukur Kinerja Keuangan Bank (Studi Kasus PD. BPR Bank Daerah Lamongan Periode 2012 -2016). Jurnal Akuntansi, 2(1), 14. DOI: https://doi.org/10.30736/jpensi.v2i1.95 . Astuti, N. P., Bakri, R., & Nurjakia, N. (2022). Perbandingan Kinerja Keuangan Perbankan BUMN Dan Perbankan Swasta. Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen Dan Akuntansi, 11(2), 59–66. DOI: https://doi.org/10.35906/equili.v11i2.1123 . Amelia, E., & Aprilianti, A. C. (2019). Penilaian Tingkat Kesehatan Bank: Pendekatan CAMEL dan RGEC. Jurnal Akuntansi dan Keuangan Islam, 6(2), 189–208. DOI: https://doi.org/10.35836/jakis.v6i2.5 . Rini Dwiastutiningsih, Dadi Kuswandi, & Titah Ayu. (2022). Analisis Tingkat Kesehatan Bank dengan Metode Rgec Pada PT Bank Central Asia, Tbk (BCA) Periode 2017-2021. Jurnal Ekonomi dan Manajemen, 1(3), 09–17. DOI: https://doi.org/10.56127/jekma.v1i3.297 . Sari, W., & Sadilah, D. N. (2021). Metode RGEC untuk Menganalisis Kesehatan Bank di Bank BRI Syariah. Jurnal Maps (Manajemen Perbankan Syariah), 5(1), 11–21. DOI: https://doi.org/10.32627/maps.v5i1.83 . Pertiwi, E. M. (2021). Pengaruh Tingkat Kesehatan Bank terhadap Kebijakan Dividen Menggunakan Metode Rgec Pada Bank BTPN Syariah Tahun 2015-2020. Accounting Global Journal, 5(2), 152–172. DOI: https://doi.org/10.24176/agj.v5i2.6419 . Pradipta, H. (2021). Kajian Tingkat Kesehatan Bank Pembiayaan Rakyat Syariah (BPRS) di Kawasan Tapal Kuda. Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah, 7(1), 77–94. DOI: https://doi.org/10.36908/isbank.v7i1.215 . Anggraini, C. N., Kosim, B., & Agusria, L. (2022). Pengaruh Tingkat Kecukupan Modal, Tingkat Likuiditas, dan Efisiensi Operasional terhadap Profitabilitas Bank Konvensional dengan Risiko Kredit Sebagai Variabel Moderasi. Jurnal Kompetitif, 11(1). DOI: https://doi.org/10.52333/kompetitif.v11i1.906 . Maryadi, E. (2017). Analisis Pengaruh Capital Adequacy Ratio (CAR) dan Operational Efficiency Ratio (OER) Terhadap Return On Assets (ROA) (Studi Pada Bank Umum Syariah Devisa di Indonesia). E-Journal Perdagangan Industri dan Moneter, 4(1). DOI: https://doi.org/10.22437/pim.v4i1.4161 . Deliandra, R. (2020). Evaluasi Implementasi Manajemen Risiko Pada Proses Pemberian Kredit. Jurnal Ekonomi Dan Bisnis Airlangga, 29(1), 52. DOI: https://doi.org/10.20473/jeba.v29i12019.52-63 . Madjit, F. F., Guasmin, G., & Yusuf, D. (2021). Analisis Faktor-Faktor yang Mempengaruhi Kinerja Keuangan Perbankan di Bursa Efek Indonesia. Jurnal Kolaboratif Sains, 4(10), 520–526. DOI: https://doi.org/10.56338/jks.v4i10.1975 . Choiriyah, C. (2019). Hukum Perbankan dan Perasuransian Indonesia Dalam Perspektif Hukum Islam. SALAM: Jurnal Sosial dan Budaya Syar-i, 6(3), 265–280. DOI: https://doi.org/10.15408/sjsbs.v6i3.11532 . Nuryono, M., Wijanti, A., & Chomsatu, Y. (2019). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Komite Audit, Serta Kulitas Audit Pada Nilai Perusahaan. Jurnal Ilmiah Edunomika, 3(01). DOI: https://doi.org/10.29040/jie.v3i01.457 . Rukmana, D., & Widyawati, W. (2022). Pengaruh Good Corporate Governance terhadap Nilai Perusahaan. Populis : Jurnal Sosial dan Humaniora, 7(1), 32. DOI: https://doi.org/10.47313/pjsh.v7i1.1469 . Kurnia, R., Rahmat, F., & Adif, R. M. (2023). Analisis Aktivitas dan Rentabilitas terhadap Efektifitas Kinerja Keuangan. Jurnal Informatika Ekonomi Bisnis, 5(1), 175–181. DOI: https://doi.org/10.37034/infeb.v5i1.210 . Fernos, J., & Dona, E. (2018). Analisis Loan To Deposit Ratio, Capital Adequacy Ratio dan Return On Assets PT. Bank Pembangunan Daerah Sumatera Barat. Jurnal Pundi, 2(2), 107–118. DOI: https://doi.org/10.31575/jp.v2i2.73 . Hilmy Tsany, M., & Bagana, B. D. (2022). Pengaruh rasio Net Intersest Margin (NIM), Loan to Deposit Ratio (LDR) dan Non Perfoming Loan (NPL) terhadap profitabilitas bank. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 5(3), 1247–1257. DOI: https://doi.org/10.32670/fairvalue.v5i3.2162 . Ismaulina, I., Wulansari, A., & Safira, M. (2020). Capital Adequacy Ratio (Car) dan Faktor-Faktor Yang Mempengaruhinya di Bank Syariah Mandiri (Periode Maret 2012 - Maret 2019). I-Finance: A Research Journal on Islamic Finance, 6(2), 168–184. DOI: https://doi.org/10.19109/ifinance.v6i2.5168 . Firdaus, M., & Wulandari, W. (2020). Analisis Rasio Keuangan Terhadap Rentabilitas KPRI Obor Guru Kota Bima. Pamator Journal, 13(1), 7–12. DOI: https://doi.org/10.21107/pamator.v13i1.6914 .	DOWNLOAD Published 2023-06-30 Issue Vol. 5, No. 2 (June 2023) Section Articles How to Cite Riftiasari, D. (2023). Analisis Rasio Keuangan dalam Menilai Tingkat Kesehatan Bank Badan Usaha Milik Negara (BUMN) pada Saat Pandemi Covid-19. Jurnal Informatika Ekonomi Bisnis, 5(2), 390-396. https://doi.org/10.37034/infeb.v5i2.579 ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX This work is licensed under a Creative Commons Attribution 4.0 International License.

Indexing and Abstractions:

Published:

This work is licensed under a Creative Commons Attribution 4.0 International Public License (CC BY 4.0).

Web Analytics Made Easy -
StatCounter