Analisis Laporan Keuangan

Laporan Keuangan Bank Mega

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Rasio Pengukuran Likuiditas

Analisis yang dilakukan terhadap kemampuan bank dalam memenuhi kewajiban-kewajiban jangka pendek atau kewajiban yang sudah jatuh tempo.

1. Cash Ratio = alat likuid / pinjaman yang harus dibayar x 100%
2010 = (760.388 + 4.264.759) / 18.822.216 x 100% = 26,55%
2011 = (770.148 + 11.670.803) / 24.148.610 x 100% = 51,51%
*Alat Likuid : Uang Kas di Bank dan Rekening giro yang disimpan di Bank Indonesia.


2. Reserve Requiement

Merupakan ketentuan bagi setiap bank umum untuk menyisihkan sebagian dari dana pihak ketiga yang berhasil dihimpunnya dalam bentuk giro wajib minimum yang berupa rekening giro bank yang bersangkutan pada Bank Indonesia.
Komponen dana pihak ketiga terdiri dari giro , deposito berjangka , Sertifikat deposito , Tabungan , Kewajiban Jangka Pendek Lainnya

Dana Investasi 2010 = 17.998.071
Dana Investasi 2011 = 23.213.753

3. Loan to Deposit Ratio = jmlh kredit yg diberikan / (total dana pihak ke3 + KLBI + Modal inti) x 100%

2010 = (67.654+209.903+18.922.216) / (17.998.071+ 0 +3.174.003) x 100% = 90,68%
2011 = (114.161+266.722+24.148.610) / (23.213.753+ 0 +3.824.405) x 100% = 90,72%

4. Loan to Asset Ratio = jmlh kredit yg diberikan / jmlh asset x 100%
2010 = 19.199.773 / 39.343.925 x 100% = 48,79%
2011 = 24.529.493 / 52.299.108 x 100% = 46,90%

5. Net Call Money = kewajiban bersih / aktiva lancar x 100%
2010 = (1.011.832+209.903+522.688+1.677) / (760.388+4.264.759) x 100% = 34,74%
2011 = (2.158.078+266.722+4.279+601.418) / (770.148+11.670.803) x 100% = 24,35%

Analisis Ratio Profitabilitas

1. Return On Asset = laba bersih / total asset x 100%
2010 = 236.006 / 39.343.925 x 100% = 0,59%
2011 = 241.886 / 52.299.108 x 100% = 0,46%

2. Return On Equity = laba bersih / modal sendiri x 100%
2010 = 236.006 / 3.200.000 x 100% = 7,37%
2011 = 242.886 / 3.200.000 x 100% = 7,55%

3. Operational Cost Ratio = biaya operasional / pendapatan operasional x 100%
2010 = 393.402 / 307.670 x 100% = 127,86%
2011 = 497.946 / 333.040 x 100% = 149,51%

4. Net Profit Margin Ratio = laba bersih / pendapatan opeasional x 100%
2010 = 236.006 / 307.670 x 100% = 76,70%
2011 = 241.886 / 333.040 x 100% = 72,62%


Analisis Rasio Solvabilitas

1. Capital Adequacy Ratio = modal bank / ATMR x 100%
2010 = 2.590.912 / (39.343.925x75%) x 100% = 8,77%
2011 = 2.590.912 / (52.299.108x75%) x 100% = 6,60%

2. Debt to Equity Ratio = jmlh hutang / jmlh modal sendiri x 100%
2010 = 1.746.100 / 3.200.000 x 100% = 54,56%
2011 = 3.030.497 / 3.200.000 x 100% = 94,70%

3. Long Term Debt to Assets Ratio = hutang jngka panjang / total assets x 100%
2010 = 522.688 / 39.343.925 x 100% = 1,32%
2011 = 601.418 / 52.299.108 x 100% = 1,14%

referensi : http://tichabunga.blogspot.com/2012/02/contoh-laporan-keuangan-bank-dki-dan.html