Financial statement analysis using camel method to assess health level at pt bank ibk indonesia tbk period  2020-2022

Mohammad Syaiful Syuib; Lailatul Munawaroh

Authors

Mohammad Syaiful Syuib Faculty of Islamic Religion, Department of Sharia Banking Nurul Jadid University
Lailatul Munawaroh Faculty of Islamic Religion, Department of Sharia Banking Nurul Jadid University

Keywords:

Camel (Capital, Assets, Management, Profit and Liquidity), Health Bank, PT. Bank IBK Indonesia Tbk

Abstract

The Covid-19 pandemic has caused a significant decline in banking performance and health. One of the banks affected by Covid-19 is IBK Indonesia. This study aims to analyze the health of PT. Bank IBK Indonesia Tbk uses the Camel ratio. This research applies a quantitative approach with a descriptive type of research. The data method uses a literature study. The study sample is financial activity for three years, starting from 2020 to 2023. The results of this study show: 1) Capital value has a positive relationship with the health of IBK Indonesia bank. In 2020, the CAR value of bank IBK Indonesia was 23.56%, 39.71% in 2021, and 42.86% in 2022; 2) The value of assets has a negative relationship with the health of Bank IBK Indonesia. In 2020, the public accounting value of IBK Indonesia was 23.56%, 25.26% in 2021, and 22.68% in 2022; 3) Management value has a positive relationship with the health of IBK Indonesia bank. In 2020, the NPM value of bank IBK Indonesia was 5.32%, 21.15% in 2021, and 94.35% in 2022; 4) The value of income has a positive relationship with the health of bank IBK Indonesia. In 2020, the ROA value of bank IBK Indonesia was 1.75%, while BOPO was 9.83%. In 2021, the ROA value of bank IBK Indonesia was 0.07, while the BOPO value was 5.02%. In 2022, the ROA value will reach 0.52, while the BOPO will be 3.01; 5) The liquidity value has a positive relationship with the health of Bank IBK Indonesia. In 2020, the FDR value of bank IBK Indonesia was 62.05%, 52.48% in 2021, and 55.05% in 2022.

Downloads

Download data is not yet available.

References

L. Maghfiroh and M. I. Surya Pratikto, "Analysis of the Health of Financial Reports at PT BPR Syariah Buana Mitra Perwira Using the Camel Method for 2016 - 2020,"Managerial, vol. 9, no. 01, p. 102, 2022, doi: 10.30587/manajerial.v9i01.3374.

R. A. Sari and E. Cerya, "Comparative Analysis of Bank Health Before and During the Covid-19 Pandemic Using the RGEC Method in Banking Companies Listed on the Indonesian Stock Exchange,"J. Salingka Nagari, vol. 02, no. 1, pp. 298–308, 2023.

I. wardayan. Faradila, "Analysis of Bank Health Level Assessment using the CAMEL Method at PT Bank Artos Indonesia, Tbk,"J. Stud. Manaj., vol. Vol. 2, pp. 188–193, 2020, [Online]. Available: https://journals.stimsukmamedan.ac.id/index.php/civitas/article/view/332/202

R. Syahputra, “Bank Health Level Analysis Using the CAMEL Method at PT. Bank Artos Indonesia Tbk, Period 2014-2017,"J. Accountant. AND BUSINESS J. Progr. Stud. Accountant., vol. 4, no. 1, 2018, doi: 10.31289/jab.v4i1.1546.

M. R. Candradewi, “COMPARATORY ANALYSIS OF BANK HEALTH LEVELS DURING THE COVID-19 PANDEMIC USING CAMELS AND RGEC METHODS I Putu Diva Khrisna Aditya Faculty of Economics and Business, Udayana University, Bali, Indonesia Email: khrisnaaditya14@gmail. com ABSTRACT Keywords: CAMELS," vol. 12, no. 8, pp. 798–818, 2023.

A. B. E. Tamba, L. L. Fuadah, and A. Aryanto, "Analysis of Bank Health Level Assessment Using the Rgec Method in National Private Commercial Banks for Foreign Exchange Registered on BEI,"ACCOUNTABILITY J. Researcher. and Developer. Accountant., vol. 12, no. 1, pp. 1–14, 2019, doi: 10.29259/ja.v12i1.9303.

S. Patmin, "Bank Soundness Ratio Analysis Using the CAMEL Method at PT Bank BCA Syariah Tbk East Jakarta 2013 - 2017,"J. Madani Ilmu, Technol. and Hum., vol. 3, no. 2, pp. 212–227, 2020, doi: 10.33753/madani.v3i2.83.

K. S. Prihatin and S. Anjani, “ANALYSIS OF MEASUREMENT OF SHARIA BANKING HEALTH LEVEL USING THE CAMEL METHOD AT PT. BANK MANDIRI SYARIAH Tbk.,"Prog. J. Education, Account. and Finance., vol. 4, no. 1, pp. 17–37, 2021, doi: 10.47080/progress.v4i1.1124.

E. C. Tamba, L. Pandiangan, R. N. Ginting, and W. R. B. Sitepu, "The Influence of Sales Growth, Profitability, Liquidity and Dividend Policy on Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2017 Period,"own. (Research and J. Accounting), vol. 4, no. 2, p. 485, 2020, doi: 10.33395/owner.v4i2.294.

L. Kustina and E. Tan, "Financial Distress and Camel Ratio Case Study of Sharia Banking,"Proceedings of the 15th Anniv. Pdim Feb Univ. Brawijaya Int. Conf. Financ. Distress Camel Ratio Syariah Bank., no. October, pp. 216–222, 2016.

Wilopo, “Bank Bankruptcy Predictions,”Indonesian Accounting Research Journal, vol. Vol. 4, No. p. pp. 184-198, 2001.

G. Puspita, "Intellectual Capital and Financial Performance from Camels Perspective: Study,"Ris. Accountant. Integrated, vol. 12, no. 1, pp. 126–143, 2019.

D. F. Paputungan, “Assessment of Bank Health Level Using the CAMEL Method at PT. Bank Rakyat Indonesia Manado Branch 2010-2015 Period,"J. EMBA J. Ris. Econ. Management, Business and Accounting., vol. 4, no. 3, pp. 729–740, 2016.

W. Kurniawan, "Measuring the Health Level of PT Bank Rakyat Indonesia (Persero) Tbk Using the Camel Method,"Econ Media., vol. 25, no. 2, pp. 75–86, 2019, doi: 10.25105/me.v25i2.4888.

H. Susanto, M. AR, and Z. A, "ANALYSIS OF BANK HEALTH LEVEL USING THE RGEC METHOD (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING, CAPITAL) (Study of PT Bank Mandiri (Persero) Tbk. which is listed on the IDX in 2010-2014),"J. Adm. Bachelor of Business Univ. Brawijaya, vol. 35, no. 2, pp. 60–67, 2016.

R. Asaff and S. Suryati, “Financial Performance Analysis at PT. Bank Rakyat Indonesia (Persero) Tbk. Listed on the Indonesian Stock Exchange 2014-2018,"JEMMA (Econ. Manag. Accounting Journal), vol. 3, no. 1, p. 81, 2020, doi: 10.35914/jemma.v3i1.345.

A. K. Prasetyoningrum and N. A. Toyyib, “Analysis of the Health Level of PT. Bank Danamon Using the CAMEL Method for the 2013-2014 Period,"Econ. J. Econ. Islam, vol. VII, pp. 55–78, 2016.

B. Wijaya, "Analysis of Bank Soundness Levels Using the Risk-Based Bank Rating (RBBR) Method (Study of Banks including LQ45 Shares in the Banking Sub Sector, 2010-2016),"J. Accountant. Maranatha, vol. 10, no. 1, pp. 85–97, 2018, doi: 10.28932/jam.v10i1.931.

N. Azlina and M. N. Hosen, “Analysis of the Health Level of PT Bank Bank Jabar Banten Syariah for the 2017-2021 Period using the Camels, RGEC and Alman Z-Score Methods,” J. Manaj. Sharia Business, vol. 2, no. 2, pp. 246–261, 2022.

M. J. Aritonang and Hikmah, "CAMEL Analysis in Assessing the Health Level of Banking Companies Listed on the Indonesian Stock Exchange,"J. Ilm. Cohesion, vol. 4, no. 3, pp. 81–89, 2020.

W. S. Andriasari and S. U. Munawaroh, "Analysis of CAMEL (Capital, Asset, Management, Earnings, Equity and Liquidity) Ratios at Bank Health Level (BRI Syariah Case Study 2018-2019 Period),"BUSINESS J. Business and Management. Islam, vol. 8, no. 2, p. 237, 2020, doi: 10.21043/bisnis.v8i2.8795.

BUKU

H. G. D. Barker David,The causes of bank failures in the 1980s. New York City: Federal Reserve Bank of New York, 1993.

Riyadi. Slamet,Banking Asset and Liability Management. Jakarta: Economic Faculty Publishing Institute, 2006.

Kasmir,Banking management. Jakarta: Raja Grafindo Persada, 2017.

Purnama.Wahyu,West Sumatra Province Economic Report February 2021. Padang: Bank Indonesia Representative Office West Sumatra Province, 2021.