MERGER AS THE FULFILLMENT OF MINIMUM CAPITAL REQUIREMENTS AND FULFILLMENT OF CORE CAPITAL BPRBASED ON FINANCIAL REGULATION NO. 5/POJK.03/2015 (CASE STUDY AT PT. BPR RANGKIANG AUR DAN PT. BPR RANGKIANG DENAI)

Dodi Yuli Satria, Nasfi

Sari


Abstract : Research that aims to identify, study and interpret the selection of merger alternatives as a step in PT. BPR Rangkiang Aur and PT. BPR Rangkiang Denai in addressing POJK number 5 / POJK.03 / 2015. The method used in this study is a combination research method / mix methods, namely by collecting, analyzing data, interpreting findings and drawing conclusions with quantitative and qualitative methods. The merger was carried out on the condition that the two BPRs were financially sound so the authors carried out the analysis of the health of the two BPRs using CAR, NPL, LDR, ROA, ROE and BOPO financial ratios. The results of this study indicate that the merger of PT. BPR Rangkiang Aur with PT. BPR Rangkiang Denai can fulfill the provisions of POJK number 5 / POJK.03 / 2015 with the results of CAR or KPMM reaching 15.11% with the fulfillment of core capital reaching Rp. 6,836,939 thousand, which has exceeded the minimum core capital provisions. Besides that, with the merger, the vision and mission of PT. BPR Rangkiang Aur and opens opportunities to grow better. Keywords: Merger, CAR, NPL, LDR, ROA, ROE, BOPO and FinancialRegulation No. 5/POJK.03/2015

Teks Lengkap:

PDF

Referensi


Bank Indonesia (2006), Peraturan Bank Indonesia (PBI) nomor 8/18/PBI/2006 tanggal 5 Oktober 2006 tentang Kewajiban Penyediaan Modal Minimum Bank Perkreditan Rakyat (Lembaran Negara Republik Indonesia tahun 2006 Nomor 75 tentang Lampiran Surat Edaran Bank Indonesia nomor 8/28/DPBPR tanggal 12 Desember 2006. Bank Indonesia, Jakarta. Bank Indonesia (1999) Surat Keputusan Direksi Bank Indonesia (SK Dir BI) nomor 32/52/KEP/DIR tentang Persyaratan dan Tata Cara Merger, Konsolidasi dan Akuisisi Bank Perkreditan Rakyat, Bank Indonesia, Jakarta. Enny Sri Hartati (2016), Proyeksi Ekonomi Indonesia 2017, INDEF, Jakarta ISBN : 978-979-97810-79. Eng, Tan Sau. (2013). Pengaruh NIM, BOPO, LDR, NPL, dan CAR terhadap ROA Bank Internasional dan Bank Nasional Go Public Periode 2007-2011. Jurnal Dinamika Manajemen. ISSN 2338-123X Vol. 1 No. 3 Juli-September. Gavin Kretzschmara, Alexander J. McNeilc, Axel Kirchner. (2010)Integrated models of capital adequacy – Why banks are undercapitalized. Journal of Banking & Finance 34 : 2838–2850 Herwin Kurniawan.(2015). Analisis return on asset (roa) beberapa bank pasca merger di indonesia.Jurnal Ilmiah WIDYA. Volume 3(2). September – Desember. Ikatan Akuntansi Indonesia, 2009, Standar Akuntansi Keuangan, Penerbit Salemba Empat, Jakarta. Kasmir, (2013), Bank dan Lembaga Keuangan Lainnya, PT. RajaGrafindo Persada, Jakarta Niniek Lukiana (2012), analisis rasio kewajiban penyediaan modal minimum untuk menilai kecukupan modal bank dalam mendukung kegiatannya secara efisien. STIE Widya Gama Lumajang Ni Made Novi Susilowati, Ida Bagus Anom Purbawangsa, Luh Gede Sri Artini. (2017). Variabel-variabel pembeda rasio kecukupan modal Bank Perkreditan Rakyat (BPR) di Bali.E-Jurnal Ekonomi dan Bisnis Universitas Udayana 6.6 (2017): 2553-2586 Otoritas Jasa Keuangan, (2017), Booklet Perbankan Indonesia 2017, DPIP OJK, Jakarta. Otoritas Jasa Keuangan, (2016), Surat Edaran Otoritas Jasa Keuangan nomor 8/SEOJK.03/2016, tentang Kewajiban Penyediaan Modal Minimum dan Pemenuhan Modal Inti Minimum Bankk Perkreditan Rakyat, Otoritas Jasa Keuangan, Jakarta. Otoritas Jasa Keuangan, (2015), Peraturan Otoritas Jasa Keuangan nomor 5/POJK.03/2015, tentang Kewajiban Penyediaan Modal Minimum dan Pemenuhan Modal Inti Minimum Bankk Perkreditan Rakyat, Otoritas Jasa Keuangan, Jakarta. Syed Ibrahim (2010), Performance Evaluation of Regional Rural Banks in India, International Business Research, Vol. 3(4). Suad Husnan dan Enny Pudjiastuti, (2012), Dasar – Dasar Manajemen Keuangan, edisi keenam, UPP STIM YKPN, Yogyakarta. Sofyan Syafri Harahap, (2008), Analisa Kristis atas Laporan Keuangan, PT. RajaGrafindo Persada, Jakarta.

Soedarto. (2015)analisis tingkat kesehatan bank perkreditan rakyat studi kasus di pd. bpr bank daerah gunungkidul periode 2013-2015 Undang-Undang Republik Indonesia No 2, (2010), Undang – Undang Republik Indonesia No 2 tentang Pokok Perbankan, Zarul, (2012), Penembangan Bank Lokal dengan Merger dalam Rangka Pemberdayaan Ekonomi Rakyat, Tisara Grafika, Salatiga.




DOI: https://doi.org/10.33559/mi.v13i9.1549

Article Metrics

Sari view : 273 times
PDF - 275 times

Refbacks

  • Saat ini tidak ada refbacks.


##submission.copyrightStatement##

INDEXED BY :

 


Lembaga Penelitian & Pengabdian Masyarakat (LPPM). Universitas Muhammadiyah Sumatera Barat
Jl. Pasir Kandang No.4, Pasie Nan Tigo, Kec. Koto Tangah, Kota Padang, Sumatera Barat 25586. 
Email : lppmumsb@gmail.com



Kunjungan Sampai Saat ini    Web Analytics Made Easy - StatCounter

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.