Analisis Penilaian Kinerja Keuangan Dan Kesehatan Bank Perkreditan Rakyat (Studi Kasus pada BPR Konvensional di Wilayah Kab. Lumajang Berdasarkan Laporan Keuangan Periode Tahun 2015-2017)

Abstract

Rural Banks (BPR) are financial institutions that are generally in great demand by the public, so that the assessment of financial performance is very important to support the quality of performance and health of the bank in maintaining public trust and able to generate optimal profits. The purpose of this study was to find out how the financial and health performance assessment of Rural Banks in Lumajang using the CAMEL method (Capital, Assets, Management, Earning, and Liquidity). Financial performance is realized by ratios, namely: Capital (CAR / KPMM ratio), Assets (KAP and PPAP Ratios), Management (NPL net ratio), Earning (ROA and BOPO Ratios), and Liquidity (Cash Ratio and LDR Ratio). The object of this study was taken from the publication report of the Financial Services Authority of the Conventional Rural Bank for the period of 2015-2017 which contained 3 samples, namely: BPR Central Arta Asia, BPR Dharma Indra, and BPR Bank Pasar. From the results of the data analysis, it can be concluded that the financial performance of the three BPRs in Lumajang is in the healthy category, in accordance with the provisions of the aspects of the CAMEL method carried out. Based on the CAMEL calculation results, it can be seen that the three BPRs can continue their business, although during the period of 2015 to 2106 the BPR Central Arta Asia experienced a decline in CAMEL value. Whereas in contrast to the case with BPR Dharma Indra, the CAMEL value has increased from year to year. However, what is feared is that BPR Bank Pasar has experienced a decrease in CAMEL value every year. In terms of the overall health criteria of the bank, it can be seen that Bank Pasar BPR is quite alarming, but it is different if viewed in terms of financial performance during the same period can be seen based on the calculation of the CAMEL ratio.