ANALISIS RASIO METODE CAMEL (NON MANAGEMENT) UNTUK MENGUKUR KINERJA KEUANGAN PERBANKAN KONVENSIONAL (Periode 2009-2013) - Yulis Setyowati; Didin Fatihudin; Ezif Fahmi Wasian (BALANCE: Economic, Business, Management and Accounting Journal, 2016)
ABSTRACT  This research aims to measure the financial performances and find out the health level of PT. Bank X,Tbk using CAMEL method (non-management) during the period of 2009-2013, whether it is included in the category of healthy, quite healthy, less healthy or unhealthy. Camel method consists of Capital, Assets, Management, Earnings, and Liquidity. At the elements of Camel comprise several ratios which are used for the assessment of the health of the banks, namely, CAR (Capital Adequacy Ratio), KAP (Assets Quality), PPAP (Allowance for Earning Assets) ROA (Return on Assets), BOPO (Operating Expenses to Operating Income ), CR (Current Ratio), LDR (Loan to Deposit Ratio), NCM (net call money). This research is descriptive quantitative. The instrument analysis used in this research the ratio of CAMEL method (non-management) based on the Decree of Directors of Indonesian Bank Number 30/12 / KEP / DIR on 30th April 1997 regarding the Assessment Procedures of health level of PT. Bank X,Tbk during the period of 2009 to 2013. The maximum and minimum limits in the regulations prescribed by Bank Indonesia used to measure the financial performance and health levels of PT. Bank X,Tbk. Based on research conducted at PT. Bank X,Tbk during period of 2009 to 2013 found that the financial performance and health level of PT. State Savings Bank,Tbk are in “healthy” categories. This is because the ratio calculation results obtained by PT. State Bank X,Tbk are in accordance with the terms and conditions made by Bank Indonesia.Keywords : Camel Method, Capital, Assets, Management, Earnings, Liquidity, Financial Performances, CAR, KAP, PPAP, ROA, BOPO, CR, LDR, NCMCorrespondence to : yulissasmitha@gmail.com, dienafdloka@gmail.com, ezifahmi25@gmail.com  ABSTRAK Penelitian ini bertujuan untuk mengukur kinerja keuangan dan mengetahui tingkat kesehatan PT. Bank X,Tbk  dengan menggunakan metode CAMEL (non management) selama periode tahun 2009-2013 apakah masuk dalam kategori sehat, cukup sehat, kurang sehat atau tidak sehat. Metode Camel terdiri dari Capital, Assets, Management, Earning, dan Likuidity. Pada unsur Camel terdiri beberapa rasio yang di gunakan untuk penilaian kesehatan bank yaitu, CAR (Capital Adequancy Ratio), KAP (Kualitas Aktiva Produktif), PPAP (Penyisihan Penghapusan Aktiva Produktif) ROA (Return On Assets), BOPO (Beban Operasional terhadap Pendapatan Operasional), CR(Current Ratio), LDR(Loan to Deposit Ratio), NCM (net call money).Penelitian ini adalah penelitian yang bersifat kuantitatif deskriptif. Alat analisis yang digunakan dalam penelitian ini adalah dengan menggunakan rasio metode CAMEL (non Management) berdasarkan Surat Keputusan Direksi Bank Indonesia Nomor 30/12/KEP/DIR tanggal 30 April 1997 perihal Tata Cara Penilaian Tingkat Kesehatan PT. Bank X,Tbk periode tahun 2009 s.d. 2013. Batasan maksimum dan minimum dalam peraturan yang ditentukan oleh Bank Indonesia digunakan untuk mengukur kinerja keuangan dan tingkat kesehatan PT. Bank X,Tbk.Berdasarkan penelitian yang telah dilakukan di PT. Bank X,Tbk periode tahun 2009 s.d. 2013 bahwa kinerja keuangan dan tingkat kesehatan PT. Bank X,Tbk dinyatakan pada kategori predikat sehat. Sebab, hasil perhitungan rasio yang diperoleh sudah sesuai dengan syarat dan ketentuan yang dibuat oleh Bank Indonesia.Kata kunci : Metode Camel, Capital, Assets, Management, Earning, Likuidity, Kinerja Keuangan, CAR, KAP, PPAP, ROA, BOPO, CR, LDR, NCMKorespondensi : yulissasmitha@gmail.com, dienafdloka@gmail.com,  ezifahmi25@gmail.com