Tugas ALK L23 - Rasio Keuangan Perbankan

Dimas Hikmah Wicaksana - 2031011057

STIA LAN - ABSP

I. Rasio Likuiditas Bank

1. Quick Ratio

Cash assets Kas, giro pada BI, giro pada bank lain, aktiva likuid dalam valuta asing
Total deposit Giro, tabungan, deposito berjangka.

- Quick Ratio = Cash asset / total deposit x 100%

= (136,800 + 961,200 + 330,000 + 990,000) / (2,506,500 + 450,750 + 1,021,500)

= 2,418,000 / 3,978,000

= 0.607 x 100 = 60.7% dibulatkan ke atas menjadi 60.8%

2. Investing policy ratio

Securities Efek-efek, deposito.

Total deposit Giro, tabungan, deposito berjangka.

- Investing policy ratio = Securities / total deposito x 100%

= (240,000 + 450,000) / (2,506,000 + 450,750 + 1,021,500)

= 690,000 / 3,978,000

= 0.173 x 100 = 17.3%

3. Banking ratio

Loans Pinjaman dalam rupiah dan valuta asing

Total deposit Giro, tabungan, deposito berjangka.

Banking ratio = Total loans / total deposit

= (3,750,000 + 1,620,000) / (2,506,000 + 450,750 + 1,021,500)

= 5,370,000 / 3,978,000

= 0.983 x 100 = 98.3%

4. Assets to lean ratio = Total loan / total aset x 100

= (3,750,000 + 1,620,000) / 10,020,000

= 5,370,000 / 10,020,000

= 0.535 x 100 = 53.5%

5. Cash ratio

Liquid assets Kas, giro pada BI, giro pada bank lain, aktiva likuid valas

Short term borrowing Giro, kewajiban yang harus dibayar dalam rupiah dan valas

- Cash ratio: Liquid assets / STR x 100

= (136,800 + 961,200 + 330,000 + 990,000) / (2,506,000 + 122,250 + 2,176,500)

= 2,418,000 + 4,804,000

= 0.503 x 100 = 50.3%

6. Loan to deposit ratio = Total loan / total deposit + equity

Equity Modal disetor, dana setoran modal, cadangan umum, cadangan lain,
sisa laba tahun lalu, sisa laba tahun berjalan

= (3,750,000 + 1,620,000) / 3,978,750 + (2,250 + 195,000 + 42,000 + 285,000) + 64,500 +

216,000)

= 5,370,000 / (3,978,750 + 804,750)

= 1.122 x 100 = 112.2%

II. Rasio Solvabilitas Bank

1. Primary Ratio = Equity capital / total assets x 100%

= (2,250 + 195,000 + 42,000 + 285,000) + 64,500 + 216,000) / 10,020,000

= 804,750 / 10,020,000

= 0.0803 x 100 = 8.03%

2. Risk assets ratio = Equity capital / Total assets - cash assets - securities

= 804,750 / (10,020,000 - 2,418,000 - 690,000)

= 804,750 / 6,912,000

= 0.116 x 100 = 11.6 % atau dibulatkan ke atas jadi 11.7%

3. Secondary risk ratio.

Low risk assets Benda tetap dan inventaris + rupa-rupa

Secondary risk asset Total aset - cash aset - securities - low risk assets

= Equity capital / secondary risk assets x 100

= 804,750 / 10,020,000 - 2,418,000 - 690,000 - (132,000 + 180,000)

= 804,750 / 10,020,000 - 2,418,000 - 690,000 - 312,000

= 804,750 / 6,600,000

= 0.121 x 100 = 12.1%

4. Capital adequacy ratio = equity capital / total loans + securities x 100

= 804,750 / (5,370,000 + 690,000)

= 0.132 x 100 = 13.2%

III. Rasio Rentabilitas Bank

1. Gross profit margin

Operating income Jumlah pendapatan bunga, pendapatan operasional lainnya

Operating expenses Beban bunga, beban operasional

GPM = Operating income - operating expense / operating income x 100

= (504,000 + 733,500) - (276,000 + 733,500) / (504,000 + 733,500)

= (1,237,000 - 1,009,500) / 1,237,000

= 227,500 / 1,237,000

= 0.183 x 100 = 18.3 %

2. Net profit margin

Net income Laba rugi sebelum pajak - taksiran pajak penghasilan

NPM = Net income / operating income x 100

= (302,400 - 86,400) / 1,237,000

= 216,000 / 1,237,000

= 0.174 x 100 = 17.4%

3. Return on equity capital = Net income / equity capital x 100

= 216,000 / 804,750

= 0.268 x 100 = 26.8%, dibulatkan ke atas menjadi 26.9%

4. Gross yield on total assets = operating income / total asset

= 1,237,500 / 10,020,000

= 0.123 x 100 = 12.3%

5. Net income total assets = net income / total assets

= 216,000 / 10,020,000

= 0.021 x 100 = 2.1%