ANALYSIS OF THE BANK'S FINANCIAL HEALTH LEVEL USING THE CAMEL METHOD AT PT. BPR PIJER PODI KEKELENGEN

Penulis

  • Tuberta Rosviani Mendrofa Universitas HKBP Nommensen Medan
  • Magdalena Judika Br Siringoringo Universitas HKBP Nommensen Medan
  • Ardin Dolok Saribu Universiras HKBP Nommensen Medan

DOI:

https://doi.org/10.31000/combis.v7i1.13655

Abstrak

In the banking world, the financial health of banks is very important because the main function of banks is to manage or run consumer money. To achieve good financial health requires maximum performance from the bank, where the bank must maximize its performance by developing works and ideas that are in accordance with current needs and demands. The purpose of this study was to determine how the Bank's Financial Health Level Using the CAMEL Method at PT BPR Pijer Podi Kekelengen for the 2021-2023 Period. This study uses a quantitative descriptive approach with a comparative descriptive analysis method. The results of this study indicate that the assessment of the Bank's financial health level at PT BPR Pijer Podi Kekelengen based on the capital aspect is categorized as less healthy, based on the asset quality aspect it is categorized as healthy. Then based on the management aspect is categorized as quite healthy, based on the rentability aspect is categorized as healthy, and based on the liquidity aspect is categorized as unhealthy.

Referensi

Bank Indonesia. (2021). Tatacara Penilaian Tingkat Kesehatan Bank Perkreditan Rakyat. In 1997 (p. 17).

Cakhyaneu, A. (2018). Pengukuran Kinerja Bank Umum Syariah Di Indonesia Berdasarkan Sharia Maqashid Index (Smi). Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 2(2), 1–12. https://doi.org/10.29313/amwaluna.v2i2.3753

Diana. (2018). Analisis Laporan Keuangan. Penerbit In Media.

Hery. (2019). Analisis Laporan Keuangan. Grasindo.

Ikatan Akuntan Indonesia. (1994). Pernyataan Standar Akuntansi Keuangan (PSAK) No . 31 Akuntansi Perbankan. (PSAK) No. 31, 6, 4–7. http://fe.uin-malang.ac.id/wp-content/uploads/PSAK31AkuntansiPerbankan.pdf

Ikatan Akuntan Indonesia. (2022). DE Amendemen PSAK 1: Penyajian Laporan KeuanganLiabilitas Jangka Panjang dengan Kovenan.

Kementrian Keuangan. (1998). Undang-Undang Republik Indonesia Nomor 10 Tahun 1998 Tentang Perubahan Atas Undang-Undang Nomor 7 Tahun 1992 Tentang Perbankan. Lembaran Negara Republik Indonesia, pasal 1 ayat 2. http://www.bphn.go.id/data/documents/98uu010.pdf

Muchtar, M. (2022). Menilai Tingkat Kesehatan Bank. https://klc2.kemenkeu.go.id/kms/knowledge/menilai-tingkat-kesehatan-bank-dengan-metode-camels-e75dbd8d/detail/

PBI. (2011). Peraturan Bank Indonesia No.13/1/PBI/2011 Tentang Penilaian Tingkat Kesehatan Bank Umum. Peraturan Bank Indonesia, 1–31.

Permana, G. (2012). ANALISIS TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE CAMEL (Studi Kasus Pada PT. BPR Kusuma Arta Rini, Periode Tahun 2008 – 2. Skripsi, 28.

Seto, A. A., Yulianti, M. L., Kusumastuti, R., Astuti, N., Febrianto, H. G., Sukma, P., Fitriana, A. I., Satrio, A. B., Hanani, T., & Hakim, M. Z. (2023). Analisis Laporan Keuangan.

Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif. CV Alfabeta.

Pebrian, A., Pambudi, J. E., Hidayat, I., Febrianto, H. G., Maulidia, S. Z., & Septian, A. (2024, November). The Effect of Implementation of Green Banking, Corporate Social Responsibility on The Value of Banking Companies Registered With The OJK Period 2017-2021. In Proceedings of the 1st UHAMKA International Conference on Economics and Business, UHICEB 2023, 18-19 December 2023, Jakarta, Indonesia.

Fransiska, D., Febrianto, H. G., Fitriana, A. I., & Angelina, L. (2024, November). The Effect of Company Size, Profitability and Leverage on Islamic Social Reporting of Islamic Banking Registered With OJK For The 2017-2022 Period. In Proceedings of the 1st UHAMKA International Conference on Economics and Business, UHICEB 2023, 18-19 December 2023, Jakarta, Indonesia.

Qomaria, N., Pambudi, J. E., & Febrianto, H. G. (2024). Independent Commissioners' Role in CEO Tenure, Capital Intensity and Firm Size Tax Avoidance. Jurnal Reviu Akuntansi dan Keuangan, 14(4).

Febrianto, H. G., & Pambudi, J. E. (2024). CEO Dualism and Corporate Value: A Digital Corporate Governance Perspective. Jurnal Reviu Akuntansi dan Keuangan, 14(4).

Negara, A. K., Azzahra, E. M., Febrianto, H. G., & Fitriana, A. I. (2024). Urgensi Financial Distress: antara Dewan Komisaris Independen dan Komite Audit pada Perusahaan Manufaktur. AKUNTABEL: Jurnal Ekonomi dan Keuangan, 21(1).

Mubarok, A. Z., Atthariqiyah, Y., Sunaryo, D., Fitriana, A. I., & Febrianto, H. G. (2024). FACTORS AFFECTING PROFIT MANAGEMENT IN LQ-45 COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE. Jurnal Comparative: Ekonomi dan Bisnis, 6(2), 292-301.

Wahyunita, T., Pambudi, J. E., & Febrianto, H. G. (2024). The Urgency of Tax Avoidance Moderated by the Utilization of Tax Havens Country. Jurnal Akuntansi Bisnis, 17(1), 53-69.

Mubarok, A. Z., Sunaryo, D., Pangesti, F. A., & Febrianto, H. G. (2024). DETERMINANTS OF CAPITAL STRUCTURE AND EFFECTIVE TAX RATE AS MODERATION VARIABLES. Jurnal Comparative: Ekonomi dan Bisnis, 6(1), 19-35.

Zhafirah, A., Sunaryo, D., Hamdani, H., Febrianto, H. G., & Fitriana, A. I. (2023). PENGARUH LIKUIDITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN YANG DIMODERASI OLEH CASH POSITION. Balance Vocation Accounting Journal, 7(2), 135-145.

Putri, E. M. A., Febrianto, H. G., & Fitriana, A. I. (2023). The Effect of Internet Banking, Credit Risk and Company Size on Financial Performance at Conventional Commercial Banks Listed on the IDX for the Period 2018-2022. International Social Sciences and Humanities, 2(3), 879-891.

Ikhsan, A., Rosari, D., Pambudi, J. E., Lubis, P. K. D., & Fadillah, T. D. (2024). THE EFFECT OF AUDIT COMMITTEE, INTERNAL AUDITOR AND AUDIT QUALITY ON FIRM VALUE ON HOTEL INDUSTRY IN INDONESIA. International Journal of Economics and Finance Studies, 16(1), 337-354.

Sari, P. A., Rays, M., Purwanti, P., & Hidayat, I. (2024). Achievement of Carbon Emission Disclosure as a Mediator between Factors Increasing Firm Value: Eco-efficiency and Green Innovation. International Journal of Energy Economics and Policy, 14(6), 246-253.

Hidayat, I., Ismail, T., Taqi, M., & Yulianto, A. S. (2024). Are There Any Elements Affecting The Disclosure Of Sustainability Reports: Profitability Moderation. Quality-Access to Success, 25(202).

Hidayat, I., Abbas, D. S., Lam, N. T., & Sari, P. A. (2024). The role of environmental management accounting in mediating green innovation to firm value: Moderated by quality management. International Journal of Energy Economics and Policy, 14(3), 281-287.

Abbas, D., & Hidayat, I. (2024). Determinan Factor On Behaviour Auditor Disfunction. Jurnal Reviu Akuntansi dan Keuangan, 14(2), 412-428.

Hidayat, I., Abbas, D., Hamdani, H., & Saad, A. (2024). THE MEDIATING ROLE OF AUDIT QUALITY IN THE RELATIONSHIP BETWEEN NON-FINANCIAL FACTORS OF AUDIT FEES. JRAK, 16(2), 245-256.

Ikhsan, A., Rosari, D., Pambudi, J. E., Lubis, P. K. D., & Fadillah, T. D. (2024). THE EFFECT OF AUDIT COMMITTEE, INTERNAL AUDITOR AND AUDIT QUALITY ON FIRM VALUE ON HOTEL INDUSTRY IN INDONESIA. International Journal of Economics and Finance Studies, 16(1), 337-354.

Sarra, H., Mikrad, M., & Luthfita, F. (2023). ANALISA TAX AVOIDANCE DENGAN SALES GROWTH SEBAGAI VARIABEL MODERASI. Balance Vocation Accounting Journal, 7(2), 120-134.

Saputra, B. D., Alam, M. J., & Pambudi, J. E. (2023). The Influence Of Intellectual Capital And Earning Per Share On Stock Prices. International Social Sciences and Humanities, 2(3), 740-753.

Islamic, F. A., & Mikrad, M. (2023). USE OF FINTECH BY UMKM ACTORS IN CULINARY PASAR LAMA TANGERANG. Dynamic Management Journal, 7(3), 510-526.

Sarra, H. D., Mikrad, M., & Soleh, A. M. R. Y. (2023). The The Effect of Proprietorship Managerial and Board of Executive Commissioners on Imperishable Report with Company Size As A Moderation Variable. Dinasti International Journal of Economics, Finance & Accounting, 4(3), 371-382.

Hakim, M. Z., Andani, P. O., Rachmania, D., Hamdani, H., Mikrad, M., & Chanifah, S. (2023). Pengaruh Leverage, Free Cash Flow, dan Profitabilitas Terhadap Manajemen Laba Pada Sektor Consumer Cyclicals. Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan, 2(2), 27-41.

Mikrad, M., Budi, A., & Febrianto, H. G. (2023). Comparative Analysis of The Performance of The Composite Stock Price Index (IHSG) With the Indonesian Sharia Stock Index (ISSI) During The Covid-19 Pandemic. International Journal of Management Science and Information Technology, 3(1), 93-100.

Hakim, M. Z., Ananda, N. F., Zulaecha, H. E., Rachmania, D., Hamdani, H., & Mikrad, M. (2023). Effect of Financing To Deposit Ratio (FDR), Return On Assets (ROA), and Third Party Fund (TPF) on Mudharabah Financing in Islamic Banking. International Journal of Economics, Business and Innovation Research, 2(02), 78-89.

Sarra, H. D., & Mikrad, M. (2023). Kepatuhan Wajib Pajak Dalam Membayar PBB: Studi Kasus di Kelurahan Gembor Tahun 2021 Kota Tangerang. Balance Vocation Accounting Journal, 6(2), 186-199.

Nugrani, A., Yanto, S., & Mikrad, M. (2022). PENGARUH GENDER, BIAYA KEPATUHAN PAJAK DAN LINGKUNGAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA KOSAMBI. Jurnal Comparative: Ekonomi dan Bisnis, 4(1), 60-74.

Hamdani, H., Febrianto, H. G., Fitriana, A. I., & Nurholisoh, N. (2024). Determinan Struktur Modal Antara Tangibility, Sales Growth, Business Risk, Dan Operating Leverage Pada Perusahaan Property Dan Real Estate. Balance Vocation Accounting Journal, 8(2), 214-227.

Hamdani, H., Sunaryo, D., Febrianto, H. G., Fitriana, A. I., Dehavilan, S., & Pambudi, J. E. (2025). Tax Avoidance And Green Accounting In Increasing Firm Value And CSR Practices In Indonesia. Jurnal Reviu Akuntansi dan Keuangan, 15(1).

Unduhan

File Tambahan

Diterbitkan

2025-02-28

Terbitan

Vol 7 No 1 (2025): February

Bagian

Articles

Lisensi

The author submits the manuscript with the understanding that if it is accepted for publication, the copyright of the article will be granted to the Comparative Journal: Economics and Business (JCEB) and the Faculty of Economics and Business, University Of muhammadiyah Tangerang, Indonesia as the publisher of the journal.

Comparative Journal: Economics and Business (JCEB) first publication rights with works licensed simultaneously under a Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0) which allows others to share (copy and redistribute material in the media or any format) and adapt (remix, modify, and build upon material) the work for any purpose, even commercially with acknowledgment of the work's authorship and initial publication in Comparative Journal: Economics and Business (JCEB). Authors may enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal published version of the work (for example, posting it to an institutional repository or publishing it in a book), with an acknowledgment of its initial publication in the Comparative Journal: Economics and Business (JCEB). Authors are permitted and encouraged to post their work online (for example, in an institutional repository or on their website) prior to and during the submission process, as this can lead to productive exchanges, as well as earlier and larger citations of published work (See The Effect of Open Access).