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ANALYSIS OF PROFITABILITY PERFORMANCE: THE COMPARISON OF BPR KOTA BARU AND BPR IN SOUTH KALIMANTAN PROVINCE DURING COVID-19 PANDEMIC PERIOD Supeno, Wangsit
ACCOUNTABILITY Vol 10, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.33213.10.1.2021.7-15

The impact of the Covid-19 pandemic is strongly felt for the Rural Banks (or BPR) industry operating in South Kalimantan province. This study is a case study of BPR Kota Baru operating in South Kalimantan Province. Based on the financial report published by Financial Services Authority (or OJK), the BPR Kota Baru is one of the banks that has the best Return On Asset (ROA) performance, because the ROA ratio continues to grow during the Covid-19 pandemic. The purpose of this study is to find out the extent of the performance of Return On Asset or ROA of BPR Kota Baru compared to the ROA Performance of some BPR in South Kalimantan Province before and during the Covid-19 pandemic has a positive ROA. Analysis of research data is sourced from the financial statements of conventional BPR publications accessed on the website of OJK. This study conducts comparative research methods and finds that during the Covid-19 pandemic the ROA of BPR Kota Baru for September 2020 is 6.74% while the average ROA ratio of other BPR is 4.80%. On asset management and operational cost efficiency to operating income (BOPO), the management of BPR Kota Baru manage to improve profitability capability in the midst of the Covid-19 pandemic in the position of financial statements published in September 2020.

ANALISIS PRIORITAS PENANGANAN KREDIT BERMASALAH DALAM RANGKA MENYEHATKAN KUALITAS KREDIT PADA BANK PERKREDITAN RAKYAT Wangsit Supeno
Widya Cipta - Jurnal Sekretari dan Manajemen Vol 1, No 1 (2017): Maret 2017
Publisher : Universitas Bina Sarana Informatika

Credit is the biggest earning assets and the main source of income BPR. Loans have the risk of causing damage if not properly managed. Performance of Rural Bank lending can be seen from the quality of the non-current loans which amount does not exceed 5% of the total loan portfolio overall. In granting loans, the Management of Rural Banks must apply the principle of sound lending, since the credit is processed until the loan has been granted. Management of Rural Banks provide credit should conduct risk identification selectively applying Accurate Credit Analysis 5C, so expect credit credit default resulting in a stalemate in the future can be suppressed. Nonperforming loans at Rural Bank can be sourced from External and Internal, also because of weak monitoring and credit monitoring. On the other hand, factors stiff competition led to the precautionary principle does not run well, in which they perform less selective Credit Analysis so that the risk of a credit crunch with a substandard quality are very prominent. These conditions would have to be a management concern Rural Bank. In efforts to address problem loans management have to prioritize the completion of systematic and sustainable way. Rural Bank should monitor actively as a preventive measure to prevent non-performing loans to a standstill. Management must take action when borrowers found the problem and find solutions before the completion of credit into the quality of the jam. Management should set priorities for handling problem loans by putting in a family approach in the appeal of taking legal action. Credit Banks rescue people can do credit to a debtor in value can still be saved by way Rescheduling, Reconditioning and Restructuring. Rural Bank management can take action to remove the book if credit has been stalled quality and have attempted to meneyelesaikan but have not been successful. Priority settlement of non-performing loans were made consistently and continuously expected to restore the credit performance of Rural Bank, where credit quality is healthy so the development of productive assets and income from year to year continues to increase. Keywords: Non Performing Loans, Credit Quality

Implementasi Kualitas Pelayanan di Era Disrupsi Pada PD BPR Bank Jombang Jawa Timur Wangsit Supeno
Widya Cipta - Jurnal Sekretari dan Manajemen Vol 2, No 2 (2018): September 2018
Publisher : Universitas Bina Sarana Informatika

Abstract - At this time in the banking business competition is getting tougher. PD BPR Bank Jombang is a financial institution belonging to the Regional Government of Jombang in East Java were very concentrated on improving the quality of customer service. In the face of this disruption era, PD BPR Bank Jombang has increased the quality of service using Internet technology to build websites that can provide information about bank services to customers and communities who want to cooperate with the bank. In this study, the author uses descriptive qualitative research methods. In this study, the authors wanted to get an overview of the implementation of the quality of banking services to customers and communities in need of services for on-line bank in PD BPR Bank Jombang in East Java. The results showed that in the face of increasingly intense competition in the era of disruption this time by prioritizing the use of digital technology. PD BPR Bank Jombang has implemented service quality by building the Bank's website Jombang much information about the bank's services and facilities opening savings accounts, deposits and credit application can be done on line, and can be accessed either by using a personal computer (PC) or using a gadget so that services could be performed in a practical, quick and easy to understand. Key word : Service Quality, Disruption Era Abstrak. Pada saat ini persaingan dalam bisnis perbankan semakin ketat. PD BPR Bank Jombang adalah sebuah lembaga keuangan bank milik Pemerintah Daerah Kabupaten Jombang di Jawa Timur yang sangat konsen pada peningkatan kualitas pelayanan nasabah. Dalam menghadapi era disrupsi ini, PD BPR Bank Jombang telah melakukan peningkatan kualitas pelayanan dengan memanfaatkan teknologi internet dengan membangun website yang dapat memberikan informasi layanan bank kepada nasabah dan masyarakat yang menginginkan untuk bekerjasama dengan bank. Dalam penelitian ini, penulis menggunakan metode penelitian deskriptif kualitatif. Dalam penelitian ini, penulis ingin mendapatkan sebuah gambaran mengenai implementasi kualitas pelayanan bank kepada nasabah dan masyarakat yang membutuhkan layanan jasa bank secara on line pada PD BPR Bank Jombang di Jawa Timur. Hasil penelitian menunjukkan bahwa dalam menghadapi persaingan yang semakin tajam di era disrupsi saat ini dengan mengedepankan penggunaan teknologi digital. PD BPR Bank Jombang telah mengimplementasikan kualitas pelayanan dengan membangun website Bank Jombang yang banyak memberikan informasi tentang layanan bank, dan menyediakan fasilitas pembukaan rekening tabungan, deposito dan pengajuan kredit yang dapat dilakukan secara on line, dan bisa diakses baik dengan menggunakan personal computer (PC) ataupun menggunakan gadget sehingga pelayanan dapat dilakukan secara praktis, cepat dan mudah dipahami.Kata Kunci : Kualitas Pelayanan, Era Disrupsi

Evaluasi Penerapan Tata Kelola Bank Pada PT BPR Eka Bumi Artha Wangsit Supeno; Vina Islami
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 2 (2019): Oktober 2019
Publisher : Universitas Bina Sarana Informatika

Tata kelola perusahaan dalam hal ini Bank Perkreditan Rakyat atau BPR merupakan sebuah kewajiban yang harus dilaksanakan secara berkelanjutan. Sejumlah BPR ditutup operasionalnya disebabkan mengalami permasalahan dalam tata kelola. Semakin meningkatnya volume usaha BPR maka semakin meningkat pula risiko yang dihadapi, sehingga mendorong kebutuhan terhadap penerapan tata kelola oleh BPR. Dengan memperhatikan pada permasalahan BPR serta dalam rangka untuk menciptakan industri BPR yang sehat dan kuat, serta meningkatkan kinerja Bank Perkreditan Rakyat, melindungi pemangku kepentingan, dan meningkatkan kepatuhan terhadap peraturan perundang-undangan, serta nilai-nilai etika yang berlaku umum pada Perbankan, Bank Perkreditan Rakyat perlu segera menerapkan tata kelola. Otoritas Jasa Keuangan sebagai regulator pada tahun 2015 telah menerbitkan Peraturan Otoritas Jasa Keuangan Nomor 4/POJK.03/2015 tentang Penerapan Tata Kelola Bagi Bank Perkreditan Rakyat. Obyek penelitian penerapan tata kelola sesuai Peraturan Otoritas Jasa Keuangan adalah PT Bank Perkreditan Rakyat Eka Bumi Artha. Metode penelitian dilakukan secara kualitatif dengan bersumber dari Laporan Tata Kelola PT Bank Perkreditan Rakyat Eka Bumi Artha pada tahun 2018 yang telah dipublikasikan. Hasil penelitian menunjukkan PT Bank Perkreditan Rakyat Eka Bumi Artha telah melaksanakan Tata Kelola Perusahaan yang Baik, dengan menerapkan prinsip-prinsip keterbukaan, akuntabilitas, pertanggung jawaban, independensi, dan kewajaran. Dari hasil evaluasi yang dilakukan secara keseluruhan berdasarkan data tata kelola tahun 2018, PT Bank Perkreditan Rakyat Eka Bumi Artha telah melaksanakan tata kelola sesuai Pasal 2 Peraturan Otoritas Jasa Keuangan Nomor 4/POJK.03/2015 tentang Penerapan Tata Kelola Bagi Bank Perkreditan Rakyat.Kata Kunci: Evaluasi, Penerapan, Tata Kelola Perusahaan yang BaikAbstract -The application of good governance of the Rural Bank or BPR banks is an obligation that must be implemented on an ongoing basis. A number of BPR closed operations due to experiencing problems in governance. The increase in the business volume of BPR is increasing the risks involved, thereby encouraging the need for the implementation of governance by BPR. With respect to the issue of the BPR and in order to create a healthy and robust BPR industry, and improve the performance of BPR, protect stakeholders, and improve compliance with legislation, as well as of ethical values that are generally applicable to banking. BPR as a bank financial institution need to implement governance immediately. Financial Services Authority as a regulator in the year 2015 has issued regulation of the Financial Services Authority No. 4/POJK. 03/2015 concerning the implementation of governance for the Rural Bank. The research object for implementing governance in accordance with the Financial Services Authority regulation is BPR Eka Bumi Artha. The research method was done qualitatively with the source of the report on BPR governance of Eka Bumi Artha in 2018 that has been published. The results showed BPR Eka Bumi Artha has implemented the good word, by applying the principles of transparency, accountability, responsibility, Independence , and fairness. From the results of the evaluation as a whole based on the data governance in 2018, BPR Eka Bumi Artha has carried out the governance pursuant to Article 2 regulation of the Financial Services Authority No. 4/POJK. 03/2015 concerning the implementation of governance for the Rural Bank. Keywords: Evaluation, Application, Good Corporate Governance

ANALISIS DANA PIHAK KETIGA DAN BIAYA DANA TERHADAP RETURN ON ASSET PADA BPR DI DKI JAKARTA wangsit Supeno
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 11, No 1 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v11i1.972

AbstrakDalam operasionalnya, dana pihak ketiga menempati porsi terbesar sumber pendanaan operasional Bank Perkreditan. Rakyat. (BPR). untuk keperluan penyaluran kredit. Dana pihak ketiga ini merupakan dana berbiaya, di mana BPR setiap bulan membayarkan bunga kepada nasabah sesuai tingkat suku bunga yang berlaku. Dengan bertambahnya dana pihak ketiga, semakin bertambah bunga yang dibayarkan kepada nasabah, danÂ Â biaya dana jumlahnya juga bertambah besar. Meningkatnya biaya dana dari simpanan pihak ketiga menjadi perhatian BPR, sebab dana pihak ketiga yang bunganya tinggi, dapat menghambat pertumbuhan kinerja perolehan laba. yang dinilai. dengan rasio Return on Asset (ROA). Dalam penelitian ini menggunakan metode secara deskriptif kualitatif, dengan studi kasus pada BPR yang beroperasi di DKI Jakarta, yaitu BPR Gamon, BPR Artharindo, BPR Inti Dana Sukses Makmur dan BPR Lestari Jakarta. Teknik analisa data keuangan bersumber dari laporan keuangan yang dipublikasikan BPR pada lama website Otoritas Jasa Keuangan. Hasil penelitian menunjukkan bahwa total aset dan biaya dana mengalami fluktuasi sesuai dengan perkembangan jumlah dana pihak ketiga yang dihimpun BPR. Hal ini mengakibatkan terjadinya peningkatan dan penurunan kemampuan BPR dalam memperoleh laba yang dinilai dengan rasio kinerja keuangan Return on Asset (ROA). Â Kata Kunci: Pendanaan, Biaya.Dana, ROA AbstractIn its operations, third-party funds occupy the largest portion of the operational funding source of The Rural Bank (BPR) for the purposes of credit distribution. This third-party fund is a costly fund, where BPR annually pays interest to customers according to the applicable interest rate. With the increase in third-party funds, the more interest paid to customers, and the cost of funds also increases. The increasing cost of funds from third-party deposits is a concern for BPR, because third-party funds with high interest, can inhibit the growth of profit performance assessed by ratio. Return.on .Asset. (ROA). In this study using qualitative descriptive methods, with case studies on BPR operating in DKI Jakarta, namely BPR Gamon, BPR Artharindo, BPR Inti Dana Sukses Makmur and BPR Lestari Jakarta. Financial data analysis techniques are sourced from financial statements published by BPR on the website of the Financial Services Authority. The results showed that the total assets and costs of funds fluctuated in accordance with the development of the amount of third-party funds collected by BPR. This resulted in an increase and decrease in BPR's ability to obtain profits assessed by the ratio of financial performance of .Return on Asset.(ROA).Â Keywords: Funding, Cost of Fund, ROA

Analisa Laporan Keuangan Dan Rasio BOPO Terhadap ROA Pada Bank Umum Secara Nasional Wangsit Supeno
Artikel Ilmiah Sistem Informasi Akuntansi Vol 2 No 1 (2022): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2022
Publisher : LPPM Universitas Bina Sarana Informatika

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Abstract- Commercial banks are financial institutions whose business objectives are to earn profits so that banks can continue to grow healthily. The ability to earn profits from a bank is determined by the achievement of business results during a period that can be analyzed through profit statement. In the income statement can be known how much net interest income, other non-interest operating income, other non-interest operating expenses, and non-operating income so that in the end can be known pre-tax income. To obtain maximum profit, there is a need for efficiency of elements in the group of operating expenses and operating income by using the BOPO ratio indicator. The smaller the BOPO ratio, the more efficient the bank is and has the ability to obtain profits calculated by the Return on Asset (ROA) ratio indicator. This study raises issues related to the development of profit loss performance conditions, BOPO ratio and ROA ratio in conventional commercial banks nationally in the third quarter of 2019, 2020, and 2021. The method used is qualitative descriptive with a clustered analysis data from Indonesian banking statistics accessed from the Financial Services Authority website. The results showed that the performance conditions of conventional commercial banks nationally during economic pressures as a result of the pandemic crisis in 2020 and 2021 are still in good condition and experiencing growth despite slowing. Keywords: Financial Statements, BOPO Ratios, ROA Ratios

Peranan Pengelolaan Kas Kecil Pada Pengurus Dewan Kemakmuran Masjid (DKM) Darul Hikmah Mari Rahmawati; Ade Fitria Lestari; Wangsit Supeno; Rusma Insan Nurachim
Jurnal Abdimas Ekonomi dan Bisnis Vol. 1 No. 2 (2021): Volume 1 No 2 November 2021: Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Masjid selain berfungsi sebagai tempat ibadah sholat dapat juga sebagai tempat untuk kegiatan keagamaan dan memajukan masyarakat sekitar. Dewan Kemakmuran Masjid (DKM) Darul Hikmah memiliki susunan kepengurusan yang diantaranya bertanggung jawab dalam kegiatan program kerja rutin seperti pelaksanaan acara hari besar umat muslim, kerja bakti kebersihan, pengembangan kegiatan, pengembangan fasilitas dan sarana. Dalam rangka pengurus lebih efektif dalam mengawasi keuangan berupa Kas, dan untuk mudah melakukan monitoring, sebaiknya pengurus DKM dalam administrasi keuangan, memisahkan pembukuan pencatatan antara Kas untuk keperluan operasional yang jumlahnya cukup besar dan Kas Kecil untuk keperluan operasional masjid rutin yang nilainya relatif kecil dengan didukung bukti transaksi. Besaran jumlah Kas Kecil yang akan dibentuk tentu didasarkan pada ketentuan internal, disesuaikan dengan kebutuhan pengeluaran rutin masjid. Adapun tujuan dari pengabdian masyarakat ini adalah agar pengurus DKM Darul Hikmah dapat memahami pentingnya pengelolaan Administrasi Keuangan berupa Kas Kecil yang akan mempermudah dalam memonitor keuangan masjid dan lebih efektif untuk pembayaran keperluan rutin.

ANALISA KINERJA PENYALURAN KREDIT TERHADAP RISIKO KREDIT PADA BANK PERKREDITAN RAKYAT TAHUN 2016 - 2019 Wangsit Supeno; Ketut Martana
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 5 No 2 (2020): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract Based on Indonesian banking statistics in 2019, the rural bank (BPR) has a positive performance in the growth of credit distribution. This credit growth shows that rural bank (BPR) function in carrying out credit-giving activities is still gaining trust from the community, so it still has its existence and opportunities to increase Credit distribution amid increasingly sharp competition. The distribution of working capital loans in 2019, has a positive impact on the growth of the most dominant economic sector, namely trade, agriculture and services in every province where the rural bank (BPR) operates. While investment credit distribution also helps many people in the sector of trade and community services. The consumptive credit distribution helps the community who needs funds for other urgent consumption sectors. In connection with the growth of the credit of the creditor of the rural bank (BPR) in 2019, the management of the rural bank (BPR) should pay attention to the level of credit risk arising by measuring the ratio of Non-Performing Loan (NPL), so that the rural bank (BPR) can take effective and efficient anticipation measures so that the credit delivered can improve the healthy and profitable assets.

KINERJA KREDIT TERHADAP PROFITABILITAS BPR PADA MASA PANDEMI COVID-19 Wangsit Supeno; Ida Hendarsih
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 5 No 4 (2020): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Bank Perkreditan Rakyat (BPR) lembaga keuangan memiliki keterkaitan dengan pelaku Usaha Mikro Kecil dan Menengah (UMKM). Pelaku UMKM merupakan nasabah utama mitra usaha BPR sejak krisis 1998, UMKM tergolong tangguh memberikan kontribusi besar terhadap perekonomian nasional. Pada masa Pandemi COVID-19 diberlakukannya Pembatasan Sosial Berskala Besar (PSBB), pelaku UMKM salah satu usaha paling terkena dampaknya. Omset usaha UMKM menurun bahkan ada yang tidak mampu beroperasi ditambah menurunnya daya beli masyarakat. Untuk mengetahui perubahan kinerja kredit terhadap profitabilitas, metode penelitian menggunakan deskriptif kualitatif, obyek penelitian BPR secara Nasional. Data Tahun Agustus 2019 sampai Agustus 2020 di saat Pandemi COVID-19. Pertumbuhan kredit BPR di masa pandemi COVID-19 pada akhir Agustus 2020, mengalami pertumbuhan walaupun tidak besar 1,28%. Kinerja kualitas kredit BPR yang diukur dengan rasio Non Performing Loan (NPL) juga terdampak pandemi COVID-19, akibatnya jumlah kredit non lancar semakin meningkat dan rasio NPL meningkat. Kurang optimalnya kinerja kredit dan meningkatnya rasio NPL, ditambah upaya penyelamatan kredit, berakibat menurunnya jumlah penerimaan dana kredit yang telah disalurkan kepada nasabah. Penerimaan dana angsuran kredit menurun dan tertunda, berdampak menurunnya pendapatan kredit dan secara keseluruhan berakibat pada kemampuan BPR memperoleh laba sebelum pajak. Hal ini menurunnya kinerja profitabilitas rasio ROA Agustus 2020 yaitu -16,02% dibandingkan Desember 2019.

ANALISIS KINERJA PENYALURAN KREDIT DAN KOLEKTIBILITAS KREDIT BPR KONVENSIONAL SECARA NASIONAL PERIODE JUNI 2020 – JUNI 2021 Wangsit Supeno
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 6 No 4 (2021): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v6i4.1604

Penelitian ini dilatar belakangi pada kondisi kinerja kredit Bank Perkreditan Rakyat (BPR) konvensional secara Nasional di tengah pandemi Covid-19 pada bulan Juni 2020 sampai dengan Juni 2021. Indikator kinerja kredit yang diteliti meliputi kinerja penyaluran kredit, penggunaan kredit, dan kolektibilitas kredit. Metode penelitian yang digunakan adalah deskriptif kualitatif, dengan analisis dan penjelasan kinerja penyaluran kredit, penggunaan kredit dan kolektibiltas kredit. Data sekunder yang digunakan bersumber dari Laporan Data Statistik Perbankan Indonesia dan Laporan Profil Industri Perbankan bulan Juni 2020 dan Juni 2021 yang diakses melalui laman website Otoritas Jasa Keuangan (OJK). Hasil analisa indikator kinerja penyaluran kredit periode Juni 2020 sampai dengan Juni 2021 tumbuh 3,04% (yoy). Hal ini menunjukkan bahwa BPR masih berpeluang untuk menyalurkan kredit meskipun melambat. Indikator kinerja penyaluran kredit menunjukkan, penggunaan kredit produktif tumbuh 3,68% (yoy), sedang kredit konsumtif tumbuh 2,31% (yoy). Pertumbuhan penyaluran kredit produktif yang terbesar adalah untuk penggunaan kredit investasi 4,43% (yoy), dan untuk kredit modal kerja 3,56% (yoy). Kinerja kredit BPR konvensional secara Nasional berdasarkan indikator kolektibilitas kredit pada Juni 2021 menunjukkan kondisi yang lebih baik dibandingkan dengan Juni 2020, hal ini ditunjukkan pada indikator kinerja rasio Non Performing Loan yang menurun 11,61% (yoy), dari 8,44% pada Juni 2020 menjadi 7,46% pada Juni 2021.

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