Tingkat Kesehatan Bank Perkreditan Rakyat Syariah Ditengah Pandemi Covid-19 (Studi Kasus Pada BPRS Al-Makmur Payakumbuh)

Abstract

The soundness of the bank is something that is very important to note. The existence of the Covid-19 pandemic also had an impact on the performance of BPRS Al-Makmur. This study aims to analyze and determine the health level of BPRS Al-Makmur calculated using the ratio of Non Performing Financing (NPF), Finance to Deposit Ratio (FDR), Return on Assets (ROA) and Capital Adequacy Ratio (CAR), Net Operating Margin (NOM), Operational Costs and Operating Income (BOPO). The results of this study are calculated using the Non Performing Financing (NPF) ratio in a healthy condition or level in the 1st and 2nd quarter of 2020. Calculated using Credit to Received Funds (FDR) is in a very healthy level. healthy in the 1st quarter and 2nd quarter. Based on the Return on Assets (ROA) analysis in the 1st quarter, it shows that the health level is unhealthy and the 2nd quarter is in a fairly healthy level. Capital Adequacy Ratio (CAR) analysis shows that the bank is in a very healthy level of health in the 1st and 2nd quarter of 2020. The Net Operating Margin (NOM) ratio in the 1st quarter shows that the bank is in an unhealthy health level and in the 2nd quarter it is at an unhealthy level of health. Based on the ratio of operating costs and operating income (BOPO) in the first quarter it is at a healthy level of health and in the second quarter it is at a very healthy level.

Comparative Analysis of the Financial Performance of Financing Institutions Before and After the Credit Delay Policy

“…This result is consistent with Utami's research ( 2021) which shows a significant decrease in Return On Asset (ROA) from the earlier year which shows that the company's financial performance is adequate. In addition, Handayani et al (2020) also show that the Return on Asset (ROA) at the beginning of 2020 has decreased and is in the unhealthy category.…”