Financial

Statements
Financial statements are
reports that show the
company's financial
condition at this time or
in a certain period
General Provisions in BPR’s
Financial Statements

The purpose of financial statement

Components Accounting
Responsibility of Policy
forfinancial
financial statement
statement
To provide information
The language about financial
of financial position,
statement
performance, Reporting
changes in equity, cash flow and
Currency
1)Balance
Reflect
The the principles
BPR sheet,
Board of
of Directors
income SAK ETAPstatement
is responsible
statement, for
other information
Financial that ismust
statements useful
befor users ofinthe
prepared
2)
of Relevance
changes
the inand
preparation reliable
equity,
and statement
presentation ofof
cash flows,
financial
report in order
Reporting to
must make economic
be stated
Indonesian. decisions
in rupiah.
and and
show notes to statements.
the financial
management's statements.
responsibility for the
use of resources entrusted to it.
 Financial Position Report
Notes
Report onto the Financial
Changes Statements
in Financial
Performance Report Position
The financial position of the BPR is influenced by
The
1) The notes
Changes tointhe
performance financial
equityreport statements
 Information
of the BPR is provide
on changes
needed atonarrative
in equity
assess
controlled economic resources, financial structure,
isdescription
reflected
potential inorthe
changes separation
statement of of
in economic items disclosed
changes
resources in the
induring
equity the
liquidation, and solvency as well as the ability to adapt to
2)financial
Changes
reporting statements,
in cash
period thatas wellbeas
and
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equivalents
controlled about
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environmental changes.
that do not
information
Information onmeet
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is useful for assessing
performance requirements
of BPR iscash in in
flows
reflected the
from
the
Information on the financial
financial statements.
position of the BPR is reflected
operating, investing incomeandstatement.
financing activities. (reflected
in the balance sheet.
in the cash flow statement)
Components of
BPR’s Financial
Reports
Limitations of Financial
Statements
× Historical
× General
× Did not escape from the use of various
considerations and estimates
× Use materiality considerations
× Put more emphasis on the presentation of
transactions and events in accordance with the
substance and economic reality and not just the
legal form
× The existence of various alternative accounting
methods used causes variations in measurement of
economic resources and the level of performance
among BPR.
Banking
Performance
According to Kasmir (2003) the
financial performance of a bank is an
achievement achieved in a certain
period that reflects the soundness of
a bank
Objective of financial
performance analysis
To find out the success To determine the ability of
of bank financial banks to utilize all assets
management, held in generating profits
especially liquidity efficiently.
conditions, capital
adequacy and
probability achieved in
the current year and
the previous year
Calculation of Financial Performance

earning Manageme
capital asset profitabili nt and
ratios quality ty ratios liquidity
ratios ratios

soundness of
a bank
Bank Soundness Rating
Composite Rating Predicate Explanation

1 Very healthy Reflecting that being able to overcome the negative effects of
economic conditions and the financial industry

2 Healthy Reflecting that banks are able to overcome the negative effects of
economic conditions and the financial industry but banks still have
our office
minor weaknesses that can be overcome immediately by routine
actions
3 Quite healthy Reflecting that the bank has several weaknesses that can cause
its composite rating to deteriorate if the bank does not take
corrective action immediately
4 Unwell Reflecting that the bank is sensitive to the negative influence of
economic conditions and the financial industry or the bank has
serious financial weakness or a combination of conditions that are
unsatisfactory if no effective corrective action has the potential to
experience difficulties that endanger its business continuity

5 Not healthy Reflecting that banks are very sensitive to the negative effects of
economic conditions and the financial industry and are
experiencing difficulties that endanger their business continuity.
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butter and ripe lemons. sky and the deep sea. It because of this it has
In the spectrum of is located between historically been
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found between green optical spectrum. sacrifice, danger and
and orange. courage.

Yellow Blue Red

Is the color of gold, Is the colour of the clear Is the color of blood, and
butter and ripe lemons. sky and the deep sea. It because of this it has
In the spectrum of is located between historically been
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found between green optical spectrum. sacrifice, danger and
and orange. courage.
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