Analisis Risiko Likuiditas dan Risiko Solvabilitas untuk Mengetahui Kondisi Keuangan pada Perumda Bank Perkreditan Rakyat (BPR) Purwakarta yang Terdaftar di OJK Tahun 2018-2022

Tita Sri Rahayu; Rola Manjaleni

doi:10.30640/ekonomika45.v12i1.3576

Authors

Tita Sri Rahayu Universitas Teknologi Digital Bandung
Rola Manjaleni Universitas Teknologi Digital Bandung

DOI:

https://doi.org/10.30640/ekonomika45.v12i1.3576

Keywords:

Financial Condition, Financial Statements, Risk Ratio

Abstract

People's Credit Banks (BPR) are financial institutions that play a crucial role in collecting and channeling funds. This research focuses on evaluating the financial condition of Perumda People's Credit Bank (BPR) Purwakarta from 2018 to 2022. The aim is to analyze or assess the financial situation during this period using ratios that measure liquidity risk and solvency risk. The research method used is quantitative descriptive by calculating ratios related to liquidity risk (liquidity risk ratio, deposit risk ratio) and solvency risk (risk assets ratio, secondary risk ratio). The data used in this research is secondary data obtained from publications by the Financial Services Authority (OJK). Based on the calculation results, it is found that Perumda BPR Purwakarta, in terms of liquidity risk, has had a good financial condition during the period of 2018-2022. However, it faces financial issues regarding solvency, as indicated by the financial reports for the years 2018, 2019, 2020, and 2022, leading to financial risks in meeting its long-term obligations.

References

Aziz Sholeh, A., et al. (2024). Kompensasi terhadap motivasi kerja karyawan pada PT. Insolent Raya di Surabaya. Journal Of Management and Creative Business, 2(1), 82–96.

Baasalem, F. (2016). Analisis risiko likuiditas dan risiko solvabilitas untuk melihat kondisi keuangan bank pada PT. Bank Perkreditan Rakyat Papua Mandiri Makmur. Jurnal Ekonomi dan Bisnis, 7(2).

Darmawi, H. (2016). Manajemen Risiko. Jakarta: Bumi Aksara.

Hermansyah. (2020). Hukum Perbankan Nasional Indonesia. Jakarta: Kencana.

Kasmir. (2019). Analisis Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.

Kristiawati, et al. (2019). Citra merek, persepsi harga, dan nilai pelanggan terhadap keputusan pembelian pada Mini Market Indomaret Lontar Surabaya. Jurnal Ilmu Ekonomi dan Manajemen (JMM 17), 6(2), 27–36.

Otoritas Jasa Keuangan. (2015). Peraturan OJK No. 13/POJK.03/2015 tentang Penerapan Manajemen Risiko bagi Bank Perkreditan Rakyat.

Sugiyono. (2020). Metode Penelitian Kualitatif, Kuantitatif, dan R&D. Bandung: Alphabet.

Wahyu Hidayat, W. (2018). Dasar-Dasar Analisa Laporan Keuangan. Uwais Inspirasi Indonesia.

Website resmi BPR Purwakarta. http://bprpurwakarta.co.id