Analisis Laporan Keuangan PT.

Bank Negara Indonesia Tahun 2012-2016

1. Rasio Likuiditas
a. Quick ratio
Tahun
Quick ratio
2012 2013 2014 2015 2016
Cash Asset
Kas 7.969.378 10.089.927 11.435.686 12.890.427 11.167.643
Giro pada BI 22.422.083 23.130.059 24.597.538 30.932.177 30.146.853
Giro pada Bank lain 5.844.375 4.103.838 4.497.429 8.999.699 6.299.767
Penempatan 33.662.168
Total Cash Asset 36.235.836 37.323.824 40.530.653 52.822.303 81.276.431
Deposito
Deposito nasabah 257.660.841 291.890.195 300.264.809 353.936.880 415.453.084
Deposito bank lain 3.245.243 3.184.983 2.401.871 4.248.058 9.735.182
Total Deposito 260.906.084 295.075.178 302.666.680 358.184.938 425.188.266
QR 13,89% 12,65% 13,39% 14,75% 19,12%

Berdasarkan data yang ditampilkan tabel diatas, hanya pada tahun 2016 QR BNI
yang berada diatas standard yang ditetapkan BI sebesar 15%. Yang artinya ditahun
2016, dengan mengandalkan cash asset saja, BNI mampu memenuhi kewajibannya
kepada deposan sebesar 19,12%.

b. Cash Ratio
Tahun
Cash Ratio
2012 2013 2014 2015 2016
Kas 7.969.378 10.089.927 11.435.686 12.890.427 11.167.643
Giro pada BI 22.422.083 23.130.059 24.597.538 30.932.177 30.146.853
Giro pada Bank lain 5.844.375 4.103.838 4.497.429 8.999.699 6.299.767
Penempatan 33.662.168
36.235.836 37.323.824 40.530.653 52.822.303 81.276.431
Short term borrowing
Giro IDR 52.596.884 53.283.402 54.650.791 60.027.724 91.526.009
Giro valas 20.768.694 34.899.975 28.092.395 30.735.635 30.550.219
Giro Wadiah 1.468.456 1.488.185 1.407.104 1.070.275 1.533.147
Liabilitas segera 2.725.597 1.759.870 1.813.065 1.805.494 3.275.668
77.559.631 91.431.432 85.963.355 93.639.128 126.885.043
CR 46,72% 58,28% 63,57% 64,11% 72,13%

Standard yang ditetapkan BI untuk Cash ratio adalah minimum 3%,

 c. Loan to deposit ratio

Loan to Tahun
Deposit Ratio 2012 2013 2014 2015 2016
Loan
IDR 175.057.699 212.301.854 236.617.788 280.398.068 336.164.318
Valas 25.684.606 38.335.989 41.004.493 45.707.081 57.111.074
Total Loan 200.742.305 250.637.843 277.622.281 326.105.149 393.275.392

Deposit
Deposit 260.906.084 295.075.178 302.666.680 358.184.938 425.188.266
Equity 43.525.291 47.683.505 61.021.038 78.438.222 89.254.000
Total Deposit 304.431.375 342.758.683 363.687.718 436.623.160 514.442.266
LDR 65,94% 73,12% 76,34% 74,69% 76,45%
Menurut kriteria penetapan peringkat profil risiko berdasarkan Loan to Deposit
Ratio, ditetapkan LDR ≤ 75% termasuk kriteria sangat sehat dan ≥ 75 % LDR ≤ 85
% termasuk kriteria sehat. Sampai dengan tahun 2016 BNI masih termasuk dalam
kriteria bank yang sehat.

d. Asset to loan ratio

Tahun
Asset to loan ratio
2012 2013 2014 2015 2016
Asset 333.303.506 386.654.815 416.573.708 508.595.288 603.031.880

Loan
280.398.06
IDR 175.057.699 212.301.854 236.617.788 8 336.164.318
Valas 25.684.606 38.335.989 41.004.493 45.707.081 57.111.074
200.742.305 250.637.843 277.622.281 326.105.149 393.275.392
ALR 166,04% 154,27% 150,05% 155,96% 153,34%

2. Rasio Solvabilitas
a. Primary ratio
Tahun
Primary Ratio
2012 2013 2014 2015 2016
Equity 43.525.291 47.683.505 61.021.038 78.438.222 89.254.000

Asset 333.303.506 386.654.815 416.573.708 508.595.288 603.031.880

PR 13,06% 12,33% 14,65% 15,42% 14,80%

Risk Asset Ratio

Equity 43.525.291 47.683.505 61.021.038 78.438.222 89.254.000

Asset 333.303.506 386.654.815 416.573.708 508.595.288 603.031.880

Cash Asset 36.235.836 37.323.824 40.530.653 52.822.303 81.276.431

Securities
Marketable Securities 9.816.541 11.980.133 12.743.298 9.963.803 23.855.857
9.816.541 11.980.133 12.743.298 9.963.803 23.855.857
RAR 15,15% 14,13% 16,80% 17,59% 17,93%
 b. Secondary Risk ratio
Tahun
Secondary Risk Ratio
2012 2013 2014 2015 2016
Equity 43.525.291 47.683.505 61.021.038 78.438.222 89.254.000

Total Asset 333.303.506 386.654.815 416.573.708 508.595.288 603.031.880

Asset Tetap 4.591.588 5.513.569 6.222.050 20.756.594 21.972.223
Asset lain - lain 3.312.032 3.156.891 3.369.915 4.482.111 6.793.167
Cash asset 36.235.836 37.323.824 40.530.653 52.822.303 81.276.431
Secondary Risk Asset 289.164.050 340.660.531 366.451.090 430.534.280 492.990.059
SRR 15,05% 14,00% 16,65% 18,22% 18,10%

Capital Adequacy Ratio

Equity 43.525.291 47.683.505 61.021.038 78.438.222 89.254.000
Total loans 200.742.305 250.637.843 277.622.281 326.105.149 393.275.392
Securities 9.816.541 11.980.133 12.743.298 9.963.803 23.855.857

CAR 20,67% 18,16% 21,02% 23,34% 21,40%

Kriteria untuk pengukuran kesehatan bank dari segi permodalan menetapkan nilai
CAR diatas 12%. BNI selama periode 2012 – 2016 hampir selalu memiliki CAR diatas
20% yang menandakan bank ini sangat sehat.

3. Rasio Rentabilitas
a. Gross profit Margin
Tahun
Gross Profit Margin
2012 2013 2014 2015 2016
Operating Income
Pendapatan bunga 22.704.515 26.450.708 33.750.031 36.895.081 43.768.439
Pendapatan operasional 8.445.813 9.440.904 8.854.761 8.872.380 9.962.683
31.150.328 35.891.612 42.604.792 45.767.461 53.731.122

Operating Expense
Beban Bunga 7.245.524 7.392.427 10.988.641 11.334.885 13.773.377
Beban Operasional 12.739.104 14.572.688 14.760.341 16.509.898 19.216.843
19.984.628 21.965.115 25.748.982 27.844.783 32.990.220

GPM 35,84% 38,80% 39,56% 39,16% 38,60%

b. Net Profit Margin

Tahun
Net Profit Margin
2012 2013 2014 2015 2016
Asumsi Pajak 20%
Pendapatan sebelum
pajak 8.899.562 11.278.165 13.524.310 11.466.148 14.302.905
Net income 7.119.650 9.022.532 10.819.448 9.172.918 11.442.324
Operating income 31.150.328 35.891.612 42.604.792 45.767.461 53.731.122

NPM 22,86% 25,14% 25,39% 20,04% 21,30%

 c. Return on Equity
Tahun
Return on Equity Capital
2012 2013 2014 2015 2016
Net income 7.119.650 9.022.532 10.819.448 9.172.918 11.442.324
Equity 43.525.291 47.683.505 61.021.038 78.438.222 89.254.000
ROE 16,36% 18,92% 17,73% 11,69% 12,82%

d. Return on Asset
Tahun
Return on Asset
2012 2013 2014 2015 2016
Net income 7.119.650 9.022.532 10.819.448 9.172.918 11.442.324
Total Asset 333.303.506 386.654.815 416.573.708 508.595.288 603.031.880
ROA 2,14% 2,33% 2,60% 1,80% 1,90%
ROA untuk bank yang sangat sehat berada pada level > 1,5%, selanjutnya 1,25 s/d
1,5 % untuk ukuran sehat, ≥ 0,5% s/d 1,25 % untuk level cukup sehat, ≥ 0 s/d 0,5
% untuk level kurang sehat dan dibawah 0 untuk bank yang tidak sehat. ROA BNI
selalu diatas 1,5 %.