ANALISIS LAPORAN KEUANGAN DENGAN METODE CAMEL UNTUK MENILAI TINGKAT KESEHATAN PT BPR AGUNG SEJAHTERA PERIODE TAHUN 2013-2015

Abstract

This study aims to determine the rank of soundness of BPR in terms of the analysis by the method of CAMEL PT BPR Agung Sejahtera period 2013 - 2015.Analisis CAMEL method based on the BI Board of Directors Decree No. 30/12 / KEP / DIR dated April 1997. The health BPR is important to be analyzed and evaluated because BPR has an important role in people's lives, especially people with economic medium, small and micro.
This research is descriptive kuantitatif. Typesof society data collected is quantitative data from the balance sheet, income statement, statement of asset quality as well as evaluating the quality aspects of BPR management that includes general management and risk management.
The results showed that during the period of three years from 2013 to 2015, PT BPR Agung Sejahtera an improvement in the level of health that is the predicate Fit in 2013 and 2014 with a credit score factors CAMEL each - each at 68.06 and 80.60 and predicate Healthy 2015 at 81.75. This shows that the bank's management remained determined to improve the level of health, but still needed internal policies so that banks are able to use the funds received and to finance its business activities, as well as bank's ability to increase its profit.
Keywords: camel method, financial statements, financial ratios.