ABSTRACT
The aim of this research is to analyze the Goverment Banks financial performance that are Bank BNI, Bank BRI, Bank Mandiri and Bank BTN during 2012-2014.The analysis of these banks’ financial performance were done by measuring the ratio of the bank financial consisting of the ratio of liquidity, rentability and efficiency. The performance indicator that was used in measuring financial performance was the regulation of Bank Indonesia number 13/24/PBI/ 2011. The result of the research shows that the financial performance of Goverment Banks during 2012-2014 are good enough with the ratio of finance which are at the provision of Bank Indonesia, except the ratio LDR of bank BTN that is too high. But if we compare the banks that are classified as Goverment Banks, Bank BRI is the most excellent bank and bank BTN is the worst bank. The eminence of Bank BRI is caused by the value of assets that are higher among the others and the main business of Bank BRI is micro credit whereas Bank BTN is not excellent, because the value of assets of Bank BTN is the lowest one and  its main business is just focused on housing loan. Based on the result of research, the researchers provide several recommendations that are Goverments Bank must have the appropriate strategy to minimize the burden of the operational that is arising due to the changes of the reference of interest rate by Bank Indonesia and Bank BTN must improve and strengthen its strategy in the distribution of credit including its NPL risk to make the liquidity of the bank stay awake.
Key words: Goverment Banks, financial performance, the analysis of the financial ratio
ABSTRAK
Tujuan dari penelitian ini adalah untuk menganalisis kinerja keuangan bank BUMN yaitu bank BNI, bank BRI, bank BTN dan bank Mandiri selama periode 2012-2014. Analisis kinerja keuangan bank ini dilakukan dengan mengukur rasio keuangan bank yang terdiri dari rasio likuiditas, rentabilitas dan rasio efisiensi. Indikator kinerja yang digunakan dalam pengukuran kinerja keuangan ini adalah Peraturan Bank Indonesia nomor 13/24/PBI/2011. Hasil dari penelitian menggambarkan bahwa kinerja keuangan Bank BUMN periode 2012-2014 tergolong cukup baik dengan angka rasio keuangan yang berada pada ketentuan Bank Indonesia kecuali rasio LDR bank BTN yang terlalu tinggi. Namun apabila dibandingkan bank BUMN yang memiliki kinerja paling baik adalah BRI dan yang terlihat paling tidak baik adalah bank BTN. Baiknya kinerja bank BRI ini disebabkan karena nilai asetnya lebih tinggi dan bisnis utama bank BRI adalah kredit mikro sedangkan bank BTN terlihat tidak baik disebabkan karena nilai asetnya paling rendah dan bisnis utama bank BTN adalah hanya berfokus kepada kredit perumahan. Berdasarkan hasil dari penelitian, peneliti memberikan beberapa rekomendasi yaitu Bank BUMN harus bisa memiliki strategi yang tepat agar bisa meminimalisir beban operasional yang timbul akibat perubahan suku bunga acuan oleh bank Indonesia dan agar BTN harus memperbaiki dan memperkuat strateginya dalam penyaluran kredit termasuk resiko NPL-nya agar likuiditas bank tetap terjaga.
Kata kunci : bank BUMN, kinerja keuangan, analisis rasio keuangan