7 evaluasi kinerja intermediasi keuangan mlk warsono

8/18/2019 7 Evaluasi Kinerja Intermediasi Keuangan MLK Warsono

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VIII. EVALUASI KINERJA

INTERMEDIASI KEUANGAN

GAMBARAN UMUM KINERJAINTERMEDIASI KEUANGAN

LAPORAN KEUANGAN BANKKOMERSIAL

ANALISIS LAPORAN KEUANGAN

MENGGUNAKAN KERANGKA KERJA ROE RASIO2 KEUANGAN LAIN TUGAS TERSTRUKTUR


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GAMBARAN UMUM EVALUASI

KINERJA INTERMEDIASI KEUANGAN

Tujuan Manajemen Lembaga Keuangan secara umum: 1. Kela!su!a "#$u%& 2.

Mema's#mum'a 'e'a(aa %ara %eme!a!sa"am& ). Mema's#mum'a #la# LK& * +.Mema's#mum'a 'eu,u!a.

U,u' me!u-# a%a'a" sua,u Maa-eme LK %a$a %er#$e ,er,e,u su$a" me!ara" %a$a %eca%a#a ,u-ua(a& ma'a $#%erlu'a sua,ue/aluas# '#er-a(a.


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KINERJA INTERMEDIASI KEUANGAN U,u' me!u-# '#er-a lem0a!a 'eua!a&

#rmas# (a! $#!ua'a a$ala" #rmas#

'eua!a %a$a la%ra 'eua!a LK3 4I. A$a 0er0a!a# macam ukuran u,u' me!e/a5

luas# '#er-a 4I: 1. Aal#s#s ras# 'eua!aaal#s#s LK3& * 2. Aal#s#s 6amel capital,aset, management, equity, and liquidity3.

U'ura ,era'"#r a,as '#er-a 4I a$ala" #la#sa"am(a $# %asar m$al ,u-ua LK 'e$ua3.


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KINERJA INTERMEDIASI KEUANGAN Tujuan analisis LK : $#!ua'a u,u'

me!#$e,##'as# 'e'ua,a $a 'elema"a 4I.

Arti penting %e!u'ura '#er-a 4I: 1. Maa-eme mem0u,u"'a $asar %er,#m0a!5

a '#er-a 'eua!a %er#$e se0elum(a3

u,u' mem0ua, 'e%u,usa $# masa me$a,a!7 2. Para #/es,r mem0u,u"'a #rmas#

,e,a! '#er-a 4I u,u' mem0ua, 'e%u,usa#/es,as# %a$a 4I (0s.


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KINERJA INTERMEDIASI KEUANGAN

). P#"a'2 la# (a! 0er'e%e,#!a$e!a 4I mem0u,u"'a #rmas#,e,a! '#er-a 4I& se%er,# asa0a"&'re$#,r& %emer#,a"& $s0.

+. A',#/#,as mer!er * a'u#s#s# $alam 4I&meu,u, 4I (a! a'a mela'u'a(au,u' me$alam# ,e,a! '#er-a 4Isasara.


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KINERJA INTERMEDIASI KEUANGAN Me,$e ,l' u'ur u,u' mee,u'a $era-a$

'#er-a sua,u 4I a$a $ua macam:

1. Me,$e l#,as 8a',u: RK , ↔ RK ,51. 2. Me,$e l#,as se's#: RK#, ↔ RK #$,.

RK 9 ras# 'eua!a.

A$a RK (a! sema'# ,#!!#& ma'a 4I sema'#se"a,7 a$a -u!a RK sema'# ,#!!# -us,rusema'# ,#$a' se"a,.

4'us aal#s#s LK a$ala" %a$a 0a' 'mers#al.


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LAPORAN KEUANGAN

BANK KOMERSIAL 13 Dua $'ume $asar LK 0a': 1. La%ra

'$#s# eraca3& * 2. La%ra %e$a%a,a

la%ra la0a ru!#3. Neraca: LK (a! me(a-#'a #rmas#

'eua!a a,as ase,2& 'e8a-#0a2& * m$ale'u#,as 0a' %a$a ,#,#' 8a',u ,er,e,u.

Laporan laba rugi (L/R): LK (a! me(a-#'a'a,e!r# u,ama %e$a%a,a $a 0e0a 0#a(a3 *'eu,u!a a,au 'eru!#a 0ers#" 0a!# sua,u 0a'

selama %er#$e 8a',u ,er,e,u.


8/21

LAPORAN KEUANGAN

BANK KOMERSIAL 23 Ba' -u!a mela%r'a a',#/#,as $# luar eraca

(off-balance sheet OBS3 , (a! me!"as#l'a

%e$a%a,a 'eru!#a3 (a! $#la%r'a %a$ala%ra la0a ru!#.

Dalam LK& 0a' $#'las##'as#'a me-a$# $uamacam: 1. Ba' ecera& * 2. Ba' 0esar.

Bank eceran: 0a' (a! mem'us'aa',#/#,as2 0#s#s(a %a$a "u0u!a %er0a'a'sume.


9/21

LAPORAN KEUANGAN

BANK KOMERSIAL )3 Bank besar: 0a' (a! mem'us'a

a',#/#,as2 0#s#s(a %a$a "u0u!a %er0a'a

'mers#al. S,ru',ur eraca $#(a,a'a $alam %ersamaa:

A = L + .

Aset bank $#'elm%''a me-a$# em%a,macam: 1. Kas $a sal$ lem0a!a $e%s#,r#&2. Se'ur#,as #/es,as#& ). P#-ama * se8a!uausa"a& * +. Ase,2 la#.


10/21

LAPORAN KEUANGAN

BANK KOMERSIAL +3Kas ! sal"o "ari lembaga "epositori

mel#%u,#: 1. Kas $# 0ra'as& 2. De%s#, $#

0a' se,ral& ). De%s#, $# lem0a!a'eua!a la#& * +. I,em 'as $alam %rses

%e!um%ula.

#ekuritas in$estasi mel#%u,#: 1. De%s#,(a! me!"as#l'a 0u!a %a$a 4I la#& 2.SBI& ). ;#%,e' (a! $#$u'u! se'ur#,as&

* +. Se'ur#,as u,a! * e'u#,as la#(a.


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LAPORAN KEUANGAN

BANK KOMERSIAL


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LAPORAN KEUANGAN

BANK KOMERSIAL =3 Ke&ajiban bank : 0er#s# 0er0a!a# macam ,#%e

re'e#! (a! 0er/ar#as# * %#-ama la# (a!$#!ua'a u,u' me$aa# #/es,as# * %#-ama %a$as#s# ase, eraca.

Ke8a-#0a 0er/ar#as# $alam -a,u" ,em%(a& %em0a(ara 0u!a& 'e#s,#me8aa meer0#,'a ce'& * %eu,u%a asuras# $e%s#,.

Ke8a-#0a 0a' $#'elm%''a me-a$# = macam&(a#,u: 1. De%s#, #,#& 2. 6Ds 0esar& ). P#-amal#'u#$#,as BI& +. Perse,u-ua %em0el#a 'em0al#& . Ke8a-#0a2 la#.


13/21

LAPORAN KEUANGAN

BANK KOMERSIAL >3 eposito inti mel#%u,#: 1. G#r& 2. Re'e#!

NO?& ). MMDAs& +. De%s#, ,a0u!a la#&


14/21

LAPORAN KEUANGAN

BANK KOMERSIAL @3 A',#/#,as OBS 'ura! -elas * ser#!'al# ,#$a'

am%a' %a$a ,ul#sa la%ra 'eua!a 'area

mere'a 0#asa(a 'el#"a,a $# 0a8a" !ar#s 0a8a"& 0#asa(a se0a!a# ca,a,a 'a'# u,u're'e#!.

Be0era%a a',#/#,as OBS $a%a, mel#0a,'a r#s#'(a! meam0a" e's%sur r#s#' semualem0a!a& (a! la# $a%a, mel#$u! #la# a,aume!ura!# ,#!'a, 0u!a(a& 're$#,& * r#s#'

'urs ,u'ar.


15/21

LAPORAN KEUANGAN

BANK KOMERSIAL C3 A',#/#,as2 OBS $#'elm%''a me-a$# l#ma

'a,e!r#: 1. Km#,me2 %#-ama& 2. Ker,as

're$#,& ). Se'ur#,as2 'e,#'a $#,er0#,'a& +.Pe-u5ala2 %#-ama& *


16/21

LAPORAN KEUANGAN

BANK KOMERSIAL 13;u0u!a la!su! a,ara la%ra LR

$a eraca: #,em2 %a$a la%ra LR

$#,e,u'a le" ase,2 * 'e8a-#0a2 eraca 0er5sama2 $e!a ,#!'a, 0u!a %a$ase,#a% #,em.

;u0u!a la%ra LR * eraca $a%a,$#(a,a'a $alam %ersamaa:

NI 9 Σr A 5 Σr mLm P F NII NIE T.


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ANALISIS LAPORAN KEUANGAN

MENGGUNAKAN KERANGKA

KERJA ROE 13 De!a aal#s#s ras# memu!'#'a maa!er

0a' me!e/aluas# '#er-a 0a'& %eru0a"a

$alam '#er-a(a a'"#r 8a',u l#,as 8a',u3& *rela,# '#er-a(a ,er"a$a% 0a' %esa#!(al#,as se's#3.

Kera!'a 'er-a ROE $#mula# $e!a me!!ua5'a u'ura %r#,a0#l#,as& ROE& * 'emu$#amemeca"(a u,u' me!#$e,##'as# 'e'ua,a* 'elema"a $alam '#er-a 0a'.


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ROE * Km%e25(a

Pe!em0al#a a,as e'u#,as ROE3 0#asa(a$#!ua'a u,u' me!u'ur %r#,a0#l#,as

0a!# 0a(a' %erusa"aa. * R, = %en"apatan bersi'/ Mo"al

ekuitas total

ROE $a%a, $#%eca" me-a$# 'm%e:ROE 9 Pe!em0al#a a,as ase, ROA3

Pe!al# e'u#,as EM3


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ROA * Km%e25(a

R,A = %en"apatan bersi'/ Aset total

ROA $a%a, $#%eca" me-a$# 'm%e:

ROA 9 Mar!# 'eu,u!a PM3 U,#l#sas#

ase, AU3

- %M = %en"apatan bersi'/ pen"apatan

operasi total

PM $a%a, $#%eca" me-a$# 'm%e:

PM 9 IER F PLLR F NER F TR.


20/21

ROA * Km%e25(a

. A = %en"apatan operasi total/ Aset

total

AU $a%a, $#%eca" me-a$# 'm%e:

AU 9 Ras# %e$a%a,a 0u!a IIR3 F

Ras# %e$a%a,a 0u!a NIIR3. IIR 9 Pe$a%a,a 0u!a Ase, ,,al.

NIIR 9 Pe$a%a,a 0u!a Ase, ,,al.


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RASIO KEUANGAN LAIN

Ras#5ras# la#: 1. Mar!# 0u!a 0ers#" NIM3&

2. Spread & * ). E#s#es# overhead OE3.

NIM 9 Pe$a%a,a 0u!a 0ers#" Ase, (a!

me!"as#l'a %e$a%a,a.

S%rea$ 9 HPe$a%a,a 0u!a Ase, (a!

me!"as#l'a %e$a%a,a HBe0a 0u!aKe8a-#0a (a! mea!!u! 0u!a.

OE 9 Pe$a%a,a 0u!a Be0a 0u!a.

7 evaluasi kinerja intermediasi keuangan mlk warsono

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