The Role of Financial Statements using the Camel Ratio Method to Assess Financial Performance at BNI Banks Registered at OJK

Article Sidebar

PDF
Published Nov 30, 2022
DOI https://doi.org/10.29138/ijebd.v5i6.2045

Main Article Content

Enny Istanti
Departement of Economics and Business, University of Bhayangkara Surabaya
Achmad Daengs GS
Departement of Economics, University of 45 Surabaya
Ruchan Sanusi
Departement of Economics and Business, University of Bhayangkara Surabaya
Sutopo Sutopo
Departement of Economics and Business, University of Bhayangkara Surabaya
RM Bramastyo KN
Departement of Economics and Business, University of Bhayangkara Surabaya
Syafi’i Syafi’i
Departement of Economics and Business, University of Bhayangkara Surabaya

Abstract

Purpuse: The aim is to determine the soundness of Bank Negara Indonesia (BNI in the 2017-2019 period, of which all four are State-Owned Enterprises (BUMN).


Design/methodology/approach: The analysis carried out is a qualitative analysis using the CAMEL ratio method (CAR, KAP, NPM, ROA&BOPO, LDR).


Findings: The results of the research in the last 3 years after being measured by the applicable standard Bank Indonesia regulations, it was found that the average soundness level of state-owned banks was in the Unhealthy Predicate. State-owned banks should improve their financial performance to increase the title as a healthy or very healthy bank because SOEs are banks that have the largest assets in Indonesia.


Practical implications: Increasing the predicate as a healthy or very healthy bank because BUMN is the bank that has the largest assets in Indonesia.


Originality/value: This paper is genuine


paper type: research paper

Downloads

Download data is not yet available.

Article Details

Issue
Vol 5 No 6 (2022): November 2022
Section
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

References

Darmawan. (2020). Dasar-Dasar Memahami Rasio & Laporan Keuangan. In D. M. Lestari (Ed.). UNY Press.
Enny Istanti1, Bramstyo Kusumo Negoro2, A. D. G. (2021). PENGARUH RASIO CAR, NPL, DAN LDR TERHADAP ROA ( studi kasus bank umum di bursa efek Indonesia tahun 2017 – 2019 ). JEB 17 Jurnal Ekonomi & Bisnis, 6(2), 125 – 136.
Fahmi, I. (2011). Analisis Laporan Akuntansi. ALFABETA.
Fahmi, I. (2016). Pengantar Manajemen Keuangan. ALFABETA, CV.
Hariyani, D. S. (2016). Pengantar Akuntansi I (Teori dan Praktik). Aditya Media Publishing.
Hery. (2019). Akuntansi Dasar 1 dan 2. FUNDAMENTAL MANAGEMENT JOURNAL.
Istanti, E., 1), Negoro, R. B. K., & 2). (2021). ANALISIS LAPORAN KEUANGAN DAN INDIKATOR KEBANGKRUTAN UNTUK MENILAI KINERJA KEUANGAN SERTA KELANGSUNGAN PADA PT BAYU BUANA Tbk. Akuntansi 45, 2(2), 53–59.
Istanti, E., Kn, R. M. B., & Gs, A. D. (2021). Efforts to Empower MSMEs in Panci Village in Increasing Family Income ( Study on MSMEs in Panci Village in Porong District , Sidoarja Regency ). 2021(2), 497–504.
Istanti, E., Negoro, B. K., & GS, A. D. (2021). Analysis of Factors Affecting Income Distribution Inequality in Indonesia 2009-2013 Period. (International Journal of Entrepreneurship and Business Development, 4(02), 157–163.
Kasmir. (2011). Analisis Laporan Keuangan. PT. Rajagrafindo.
Kasmir. (2018). Analisis Laporan Keuangan (Edisi Revi). Rajawali Pers.
Kasmir, D. (2019). Analisis Laporan Keuangan (Revisi). PT. Raja Grafindo Persada.
Mustafa. (2017). Manajemen Keuangan. CV. Pustaka Setia.
Sugiyono. (2019). Metode Kuantitatif, Kualitatif dan R&D. CV Alfabeta.
Thomas Sumarsan. (2020). Perpajakan Indonesia. PT Indeks.