Analisis

Jenis Rasio
Current Ratio (CR) = Aktiva Lancar / Hutang
Rasio Likuiditas Lancar X 100%
Quick Ratio (CR) = Aktiva Lancar Persediaan /
Hutang Lancar
LDR = Kredit yang Diberikan/Dana Pihak Ketiga x
100%

NPL = Kredit Bermasalah/Total Kredit x 100%

Rasio Rentabilitas ROA = Laba Sebelum Pajak/Total Aset x 100%

ROE = Laba Setelah Pajak/Total Modal Inti x

100%
BOPO = Biaya Operasional/Pendapatan
Operasional x 100%

Gross Profit Margin = Laba kotor/Penjualan

Rasio Profitabilitas Bersih
Net Profit Margin = Laba Setelah
Pajak/Penjualan Bersih
Earning Power of Total investment = Laba
Sebelum Pajak/Total aktiva
 Analisis Laporan Keuangan
Equity Bank
2011 2012 2013 2014

113834/144165
81.0% 88.0% 87,2%
= 78.96%
3246/113834 = 4313/135692 = 9548/214170 =
/171363
2.85% 3.1% 4.5%

6.1% 5.5% 5% 5.5%

34.0% 31.0% 28% 29.7%

14361/17966 = 17970/21271 = 20656/11334 = 24759/28841 =

80% 84% 182% 86%

12679/ 17249/ 18803/ 21300/

10325/ 12080/ 13278/ 17151/

12834/196194 = 17420/243170 = 19044/277729 = 22364/344572 =

6.5% 7.16% 6.9% 6.5%
angan
2015

88.0%

9306/269893 =
3.4%

4.5%

25.5%

29664/32174 =
92.19%

23958/

17327/

23958/428062 =
5.6%
 Analisis
Jenis Rasio 2010
Current Ratio (CR) = Aktiva
Rasio Likuiditas Lancar / Hutang Lancar X
100%
Quick Ratio (CR) = Aktiva
Lancar Persediaan /
Hutang Lancar

LDR = Kredit yang

2.613.073/1.975.014 =
Diberikan/Dana Pihak Ketiga
132.31%
x 100%

NPL = Kredit
Bermasalah/Total Kredit x /89,462
100%

ROA = Laba Sebelum 8.055.629/91.799.170

Rasio Rentabilitas
Pajak/Total Aset x 100% = 8.78%

ROE = Laba Setelah

Pajak/Total Modal Inti x
100%
BOPO = Biaya
Operasional/Pendapatan
Operasional x 100%

Gross Profit Margin = Laba

Rasio Profitabilitas
kotor/Penjualan Bersih

Net Profit Margin = Laba

Setelah Pajak/Penjualan
Bersih
Earning Power of Total
investment = Laba
Sebelum Pajak/Total
aktiva
 Analisis Laporan Keuangan
VBSP Bank
2011 2012 2013

3.054.934/2.843.140 3.429.866/4.046.408 = 3.891.297/4.617.189

= 107,45% 86,32% = 84,27%

/103,731 /113,921 /121,699

9.899.655/107.446.94 11.261.918/122.260.27 12.225.465/129.210.2

9 = 9.21% 0 = 9,2% 66 = 9,4%
angan
2014

4.408.861/6.263.352 =
70,39%

/129,456

12.145.378/136.450.14
1 = 8,9%
Jenis Rasio

Current Ratio (CR) = Aktiva

Rasio Likuiditas
Lancar / Hutang Lancar X 100%

Quick Ratio (CR) = Aktiva Lancar

Persediaan / Hutang Lancar

LDR = Kredit yang

Diberikan/Dana Pihak Ketiga x
100%

NPL = Kredit Bermasalah/Total

Kredit x 100%

ROA = Laba Sebelum Pajak/Total

Rasio Rentabilitas
Aset x 100%
ROE = Laba Setelah Pajak/Total
Modal Inti x 100%
BOPO = Biaya
Operasional/Pendapatan
Operasional x 100%

Gross Profit Margin = Laba

Rasio Profitabilitas
kotor/Penjualan Bersih

Net Profit Margin = Laba Setelah

Pajak/Penjualan Bersih

Earning Power of Total investment

= Laba Sebelum Pajak/Total
aktiva
 Analisis Laporan
Grameen B
2011 2012

108,491,033,586/1,222,253,490 118,578,095,655/1,365,107,708 =
= 88.76% 86.86%

/108,491,033,586 /118,578,095,655

/140,441,283,079 /158,952,272,383

/7,872,245,717 /9,140,166,828

7,125,131,688/10,686,941,745 = 7,397,242,698/13,044,778,143 =
66.67% 56.7%
nalisis Laporan Keuangan
Grameen Bank
2013 2014

126,006,300,000/1,543,633,891 133,296,747,130/1,543,577,767
= 81.62% = 73,39%

/126,006,300,000 /133,296,747,130

/178,936,575,972 /200,961,451,332

/10,399,895,068 /10,642,861,765

8,134,767,617/13,579,745,489 = 8,808,959,021/14,015,374,464 =
60% 63%
 2015

149,221,702,655/1,955,976,363 = 76.30%

/149,221,702,655

/220,885,443,353

/11,227,268,765

10,111,496,674/15,330,267,615 =
66%
 Analisis Lapora
Nabard
Jenis Rasio 2011
Current Ratio (CR) = Aktiva Lancar
Rasio Likuiditas
/ Hutang Lancar X 100%

Quick Ratio (CR) = Aktiva Lancar

Persediaan / Hutang Lancar

LDR = Kredit yang Diberikan/Dana

Pihak Ketiga x 100%
76.20%

NPL = Kredit Bermasalah/Total

Kredit x 100%
0.42%

ROA = Laba Sebelum Pajak/Total

Rasio Rentabilitas
Aset x 100% 4.93%
ROE = Laba Setelah Pajak/Total
Modal Inti x 100%
42.49%
BOPO = Biaya
Operasional/Pendapatan
Operasional x 100% 66.69%

Gross Profit Margin = Laba

Rasio Profitabilitas 18,755,880/
kotor/Penjualan Bersih

Net Profit Margin = Laba Setelah

15,087,996/
Pajak/Penjualan Bersih
Earning Power of Total investment
18,755,880/469,899,284=3
= Laba Sebelum Pajak/Total
,99%
aktiva
sis Laporan Keuangan
Nabard Bank
2012 2013 2014

79.85% 88.54% 81.68%

0.34% 0.31% 0.36%

5.15% 5.03% 4.73%

38.66% 34.11% 31.19%

59.93% 60.58% 65.42%

23,859,572/ 27,910,066/ 30,804,112/

18,687,380/ 21,354,330/ 24,226,601/

23,859,572/551,336,790=4
,33% 27,910,066/626,182,926=4 30,804,112/801,984,190=3
,46% ,84%
 2015

86.88%

0.52%

4.49%

29.89%

67.96%

32,494,018/

25,410,788/

32,494,018/878,426,312=
3,70%
 Analisis
Jenis Rasio

Rasio Likuiditas Current Ratio (CR) = Aktiva Lancar / Hutang Lancar X 100%

Quick Ratio (CR) = Aktiva Lancar Persediaan / Hutang Lancar

LDR = Kredit yang Diberikan/Dana Pihak Ketiga x 100%

NPL = Kredit Bermasalah/Total Kredit x 100%

Rasio Rentabilitas ROA = Laba Setelah Pajak/Total Aset x 100%

ROE = Laba Setelah Pajak/Total Modal Inti x 100%

BOPO = Biaya Operasional/Pendapatan Operasional x 100%

Rasio Profitabilitas Gross Profit Margin = Laba kotor/Penjualan Bersih

Net Profit Margin = Laba Setelah Pajak/Penjualan Bersih

Earning Power of Total investment = Laba Sebelum

Pajak/Total aktiva
Analisis Laporan Keuangan
BRAC Bank
2011 2012 2013

5.51% 6.83% 6.49%

1.36% 0.35% 0.78%

16.00% 5.47% 12.60%

5,165/18,299 = 28,23% 5750/21,063 = 27,30% 6549/23,939 = 27,36%

30.070 19.880 31.760

3007/133201 = 2.26% 1988/173677 = 1.14% 3176/179713 = 1.77%

 2014 2015

5.72% 55.90%

1.09% 1.13%

14,11% 13,32%

6,635/22,600 = 29,36% 7,331/23,785 = 30,82%

41.630 46.210

4163/204592 = 2.03% 4621/224493 = 2.06%

 Analisis Laporan Keuanga
Compartamos Bank
Jenis Rasio 2011 2012
Current Ratio (CR) = Aktiva
Rasio Likuiditas
Lancar / Hutang Lancar X 100%

Quick Ratio (CR) = Aktiva Lancar

Persediaan / Hutang Lancar

LDR = Kredit yang

Diberikan/Dana Pihak Ketiga x
100%

NPL = Kredit Bermasalah/Total

Kredit x 100%

ROA = Laba Sebelum Pajak/Total

Rasio Rentabilitas
Aset x 100%
13.38% 10%
ROE = Laba Setelah Pajak/Total
Modal Inti x 100% 30.41% 25.10%
BOPO = Biaya
Operasional/Pendapatan
Operasional x 100%

Gross Profit Margin = Laba

Rasio Profitabilitas
kotor/Penjualan Bersih 3002 3074
Net Profit Margin = Laba
Setelah Pajak/Penjualan
Bersih

Earning Power of Total

investment = Laba Sebelum
Pajak/Total aktiva
3002/17,557 3074/22,833
Keuangan
nk
2013 2014 2015

9.10% 11% 9.30%

25.30% 29.40% 25.10%

/25,362 /30,543 /36,514

 Analisis Laporan Keuanga
Nabard Bank 31 March 2014
Jenis Rasio 2011 2012

Current Ratio (CR) = Aktiva Lancar /

Rasio Likuiditas
Hutang Lancar X 100%

Quick Ratio (CR) = Aktiva Lancar

Persediaan / Hutang Lancar

LDR = Kredit yang Diberikan/Dana

Pihak Ketiga x 100%

NPL = Kredit Bermasalah/Total Kredit

x 100%

ROA = Laba Sebelum Pajak/Total Aset

Rasio Rentabilitas
x 100% 18.31 352.15
ROE = Laba Setelah Pajak/Total
Modal Inti x 100% 8.64 210.09
BOPO = Biaya
Operasional/Pendapatan Operasional
x 100% 281.99 1,831.32

Gross Profit Margin = Laba

Rasio Profitabilitas
kotor/Penjualan Bersih 18.31 352.15
Net Profit Margin = Laba Setelah
Pajak/Penjualan Bersih
8.64 210.09

Earning Power of Total investment =

Laba Sebelum Pajak/Total aktiva
18.31 352.15
n Keuangan
arch 2014
2013 2014 2015

1,305.51 2,381.99 3,118.12

842.71 1,741.37 1,408.95

4,402.90 6,582.28 9,563.95

1,305.51 2,381.99 3,118.12

842.71 1,741.37 1,408.95

1,305.51 2,381.99 3,118.12