IDENTIFIKASI PENILAIAN KINERJA KEUANGAN DAN KESEHATAN BANK PERKREDITAN RAKYAT (BPR) DI SURABAYA BERDASARKAN NERACA TRIWULAN DESEMBER 2010 DAN DESEMBER 2011

Abstract: The  purpose  of  this  paper  is  to  assess  the  performance  of  BPR  in  Surabaya  in  the  period December  2010  and  December  2011  was  assessed  through  financial  ratios  represented  by the Reserve Requirement (RR), ROA, and DER. RR which in general has increased, as seen from the Rural "A" is an increase of 0.9%, "B" 0.06%, "C" 0.16%, "E" of 0.25%, "H" 9.33%, return  on  assets  ratio  has  increased  BPR  in  Surabaya  from  December  2010  to  December 2011. The increase in ROA is represented BPR  BPR "A" of 2.38%, "B" 0.32%, "C" 0.05%, "G"  0.28%,  "H"  1.76%.  The  increase  in  the  value  of  ROA  shows  that  BPR  had  improved performance  compared  to  the  past.  In  general  assessment  of  the  ratio  of DER  in  December 2011 has increased compared to December 2010 the percentage value that can be seen from Rural  "A"  23.78%,  "B"  54.71%,  "E"  277.43%  "H"  of  56,  17%.  Rural  health  in  general  in Surabaya is in good healthy condition in December 2010 or December 2011
Keywords: BPR, Financial Ratios, Camel
Penulis: Fitriyah Kusuma Devi
Kode Jurnal: jpakuntansidd130092

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