The Valuation of Non-Performing Loans

Abstract

This study aims to determine and evaluate the NPLs supervision made by the bank so that the net profit. The study was conducted at Head Office PT. Bank Sumut, Medan, North Sumatra, Indonesia. The type of data used in this research report in the form of financial statements of financial position and statement of income for the year 2011 to 2015. The data analysis method used is the method of analysis of NPLs by calculating and then analyze the results of the NPLs and the results showed that credit monitoring conducted by Head Office PT. Bank Sumut, yet provide maximum results with a proven increase in the number of NPLs in the last 5 years are classified in the category of unhealthy which results in decreased levels of net profit generated in the Central Office PT. Bank of Sumut, Medan, so the Bank must improve oversight of NPLs so that maximum profit can be generated.