Analysis of Non-Performing Loans in PT. Bank Rakyat Indonesia (Persero) Tbk, Unit Lubuk Begalung 2019-2020

Authors

  • Dety Lafera Akademi Auntansi Indonesia Padang, Indonesia

DOI:

https://doi.org/10.38035/jafm.v2i4.139

Keywords:

Problem Credit, Non Performing Loan (NPL)

Abstract

Banks in general, in carrying out their operations to obtain business results, are always faced with a risk. One of the risks experienced by a bank is the large ratio of non-performing loans or what is called Non-Performing Loans/NPLs. Based on Bank Indonesia regulations, a bank has a dangerous potential if the bank has an NPL ratio of more than 5%. This study aims to analyze the level of non-performing loans at PT. Bank Rakyat Indonesia (Persero) Tbk Lubuk Begalung Padang Unit in 2019-2020. This research was conducted using quantitative methods. The data used in this study are the total number of loans (BRIGuna, KUPEDES, KUR) and the number of loans experiencing problems (BRIGuna, KUPEDES, KUR) in 2019-2020. This study uses trend analysis as a data analysis tool. From the results of a partial analysis, BRIGuna's NPL level for 2019-2020 was 0, respectively, in very healthy conditions and 15.62% in unhealthy conditions. BRIGuna's NPL increased by 156% in 2019-2020. The KUPEDES NPL level for 2019-2020 is 5.35% for unhealthy conditions and 2.15% for healthy conditions respectively. KUPEDES's NPL decreased in 2019-2020 by 59.82%. BRIGuna's NPL increased by 156% in 2019-2020. The KUR NPL rate for 2019-2020 was 4.04% each. with fairly healthy conditions and 2.07% with healthy conditions. KUR NPLs decreased in 2019-2020 by 48.74%.

References

Bank of Indonesia, 1998. Law Number 10 of 1998 concerning Banking, (Director of the Legal Directorate of Bank Indonesia, 65)

Bank of Indonesia, 1992. Law Number 7 of 1992 concerning Banking. (As amended by Law Number 10 of 1998). Bank Indonesia. 2013.

Circular Letter No.15/15/DPNP dated April 29, 2013 concerning the Implementation of Good Corporate Governance for Commercial Banks. Jakarta

Bank Indonesia. 2011. Bank Indonesia Circular Letter No. 13/24/DPNP dated 25 October 2011 concerning Assessment of Health Level of Commercial Banks. Jakarta

Bank Indonesia. 2014. Bookled Banking Indonesia 2014. Jakarta: Financial Services Authority (OJK).

Indonesian Bankers Association. 2013. Understanding Bank Business. Jakarta: PT Gramedia, Pustaka Utama.

Kariyoto. 2017. Financial Statement Analysis. First Printing. UB Press. Unfortunate.

Cashmere. 2016. Financial Statement Analysis. Jakarta: Raja Grafindo Persada.

Mahmoedin. (2013). Non-Performing Loans. Sinar Harapan Library

PBI No. 13/2/PBI/2011 concerning the Implementation of the Compliance Function of Commercial Banks.

Riadi Edi "Statistics of Manual Analysis Research and IBM SPSS", Yogyakarta: Andi, 2016

Sugiyono. (2017). Quantitative, Qualitative, R&D. Research Methods Bandung: CV Alfabeta.

Downloads

Published

2021-09-14

How to Cite

Lafera, D. (2021). Analysis of Non-Performing Loans in PT. Bank Rakyat Indonesia (Persero) Tbk, Unit Lubuk Begalung 2019-2020. Journal of Accounting and Finance Management, 2(4), 184–189. https://doi.org/10.38035/jafm.v2i4.139

Issue

Vol. 2 No. 4 (2021): Journal of Accounting and Finance Management (September-October 2021)

Section

Articles

License

Authors who publish their manuscripts in this journal agree to the following conditions:

  1. The copyright on each article belongs to the author(s).
  2. The author acknowledges that the Journal of Accounting and Finance Management (JAFM) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
  3. Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Journal of Accounting and Finance Management (JAFM).