ANALISIS TINGKAT KESEHATAN BANK BERDASARKAN FAKTOR CAMEL PADA LAPORAN KEUANGAN PT. BPR MANDIRI ADIYATRA DI LAWANG TAHUN 2015-2016

Abstract

ABSTRACT
Writing in this thesis, taking the topic of analysis of health level of rural
credit banks. The method used in doing research is by using CAMEL method.
This research is prepared along with the rapid growth of banks these days, be it
commercial banks, rural banks, and Islamic banks. The rapid development of rural
banks in recent years, prompted the authors to conduct research on the bank's
health analysis. The categories are healthy, healthy, unhealthy and unhealthy. This
research was conducted at PT. BPR Mandiri Adiyatra. The data collected is the
balance sheet and income statement.
CAMEL analysis has five aspects, namely capital aspect using CAR
(Capital Adequacy Ratio) ratio, productive quality asset aspect using KAP
(Earning Asset Quality) and PPAP (Allowance for Earning Asset Losses),
management aspect is obtained from the evaluation of Financial Services
Authority (OJK) , rentability aspect uses ROA (Return On Assets) and BOPO
(Operating Expense to Operating Revenue), and liquidity aspect using ratio of CR
(Cash Ratio) and LDR (Loan to Deposit Ratio).
The CAMEL rating category uses a credit system of 0 to 100, classified
into 4 levels, ie, 81 to 100 Healthy categories, 66 to <81 Healthy enough
categories, 51 to <66 Less Healthy categories, and 0 to <51 categories No
Healthy.
Based on the results of research that has been done on PT BPR Mandiri
Adiyatra CAMEL value in 2015 amounted to 81.20 entered in the category of
HEALTH and in 2016 amounted to 93.20 entered in the category of HEALTH.
Keywords: BPR, CAMEL, CAR, KAP, PPAP, ROA, BOPO, CR, LDR