Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada PT. BPR Hasamitra

Abstract

This study aims to determine the financial perfomance of PT. Bank Tabungan Negara Branch Office Makassar. This study data used is the financial statement of PT. Bank Tabungan Negara Branch Office Makassar in 2016 - 2018, the analysis tool used is the CAMEL method (Capital, Asset, Management, Earning and Liquidity). Research Data is secondary data obtained from financial statements. The results of this study indicate that financial performance with the CAMEL Ratio is seen from the capital aspect which is owned by PT. Bank Tabungan Negara Branch Office Makassar turned out to be above 8%, so PT. Bank Tabungan Negara Branch Office Makassar has sufficient capital to cover all risks arising from investing funds in productive assets that bear risk. Then it was seen from the earning and liquidity aspects achieved by PT. Bank Tabungan Negara Branch Office Makassar in accordance with regulations Bank Indonesia.