Analisis Perbandingan Kinerja Bank Perkreditan Rakyat (BPR) Berdasarkan Metode CAMEL di Kabupaten Gorontalo
Abstract
This study aims to determine and compare the performance level of PT. BPR Paro Dana and PT. BPR Asparaga Adiguna Bersama in Kabupaten Gorontalo during the period 2014-2015. By doing the soundness analysis of banks based on CAMEL method. Result of research indicate that PT. BPR Asparaga Adiguna Bersama has a level of performance that one level better if compared with PT. BPR Paro Dana. However, the second condition of BPR is still very far from the word healthy, which is not in accordance with the provisions stipulated by Bank Indonesia. Based on the results of the analysis, the hypothesis that PT. BPR Asparaga Adiguna Bersama has a healthy performance based on CAMEL theory compared to PT. Paro Dana, not received.
Keywords
Full Text:
PDFReferences
A. Waluyo Jati. 2004. Akuntansi Keuangan Lanjutan, Edisi 1. Malang: UMM Pres.
Bastian, Indra. 2006. Akuntansi Perbankan. Jakarta: Salemba Empat.
Belkaoui, Ahmed Riahi. 2000. Teori Akuntansi, Buku I, Edisi 5. Jakarta Salemba Empat
Dendawijaya, Lukman. 2009. Manajement Perbankan. Bogor: Ghalia Indonesia.
Hadori, Yunus. 2010. Akuntansi keuangan Lanjutan, Edisi 1. Yogyakarta: BPFE Yogyakarta.
Halim, Abdul. 2009. Analisa Laporan Keuangan, Edisi 5. Yogyakarta: UPP STIM YKPN.
Halim, Abdul. 2015. Auditing Dasar-dasar Audit laporan Keuangan, Cetakan 1, Edisi 5. Yogyakarta: UPP STIM YKPN.
Herry. 2011. Akuntansi Aktiva, Utang Dan Modal. Yogyakarta: Gava Media.
Rahmawati. 2012. Teori akuntansi Keuangan, Edisi Pertama. Yogyakarta: Graha Ilmu.
Jusup, Al. Haryono. 2011. Dasar - Dasar Akuntansi. Yogyakarta: STIE YKPN.
Kasmir. 2008. Pemasaran Bank. Cetakan Ke-3. Jakarta: Kencana.
Kasmir. 2011. Manajement Perbankan. Jakarta: RajaGrafindo Persada.
Kasmir. 2014. Bank dan Lembaga Keuangan Lainnya. Jakarta: RajaGrafindo Persada.
Kieso, Donald E W. 2002. Intermediate Accounting. Jakarta: Erlangga.
Martani, Dwi. 2012. Akuntansi Keuangan Menengah berbasis PSAK. Jakarta: Salemba Empat.
Martono. 2010. Bank dan lembaga keuangan lainnya. Yogyakarta: Ekonisia.
Prastowa, Dwi. 2010. Analisis Laporan Keuangan Konsep Dan Aplikasi, Edisi 3. Yogyakarta: UPP STIM YKPN.
Pandia, Frianto. 2005. Bank Dan Lembaga Keuangan. Jakarta: Rineka Cipta.
Sutrisno. 2005. Manajement keuangan Teori Konsep Dan Aplikasi. Yogyakarta: Ekonisia.
Taswan. 2013. Akuntansi Perbankan, Edisi 3. Yogyakarta: UPP STIM YKPN.
DOI: https://doi.org/10.15408/akt.v10i1.6118 Abstract - 0 PDF - 0
Refbacks
- There are currently no refbacks.
Published by
Department of Accounting, Faculty of Economic and Business,
Syarif Hidayatullah State Islamic University
Jl. Ir. H. Juanda no 95, Ciputat 15412, Tangerang Selatan, Banten, Indonesia
Phone:+62(21) 7493318, Fax.: +62 (21) 7496006. e-Mail: akuntabilitas@uinjkt.ac.idÂ
View My Stats
This work is licensed under CC BY-SA
Â