Analysis of Financial Performance Assessment Using the CAMEL Method at the Main Branch of PT Bank SULSELBAR in Makassar City

Authors

  • Sriandara Salman Program Studi Manajemen, Fakultas Ekonomi, Universitas Negeri Makassar, Indonesia
  • Tenri Sayu Puspitaningsih Dipoatmodjo Program Studi Manajemen, Fakultas Ekonomi, Universitas Negeri Makassar, Indonesia
  • Andi Mustika Amin Program Studi Manajemen, Fakultas Ekonomi, Universitas Negeri Makassar, Indonesia
  • Muh. Ichwan Musa Program Studi Manajemen, Fakultas Ekonomi, Universitas Negeri Makassar, Indonesia
  • Anwar Anwar Program Studi Manajemen, Fakultas Ekonomi, Universitas Negeri Makassar, Indonesia

DOI:

https://doi.org/10.54443/injoss.v1i3.33

Keywords:

CAMEL Method, Financial Performance

Abstract

This study aims to analyze financial performance in terms of the soundness of the bank at the PT. Bank Sulselbar Makassar Main Branch using the CAMEL method. The type of research used is descriptive quantitative. The population in this study is the financial statements of PT Bank Sulselbar Makassar Main Branch from 2016-2021. While the sample in this study is the Financial Statements in the form of a Balance Sheet and Income Statement of PT. Bank Sulselbar Makassar Main Branch 2016 to 2021. Data analysis technique using the CAMEL method (Capital, Asset Quality, Management, Earning, Liquidity)

The results showed that the calculation of the CAMEL ratio in 2016 was in the Healthy category and for 4 consecutive years in 2017 to 2020 it was in the Fairly Healthy category and in 2021 there was an increase in the Healthy category. Thus it can be concluded that the financial performance of PT. Bank Sulselbar Makassar Main Branch in 2016 – 2021 using the CAMEL method is in the Pretty Healthy predicate for 4 consecutive years in the Fairly Healthy category.

References

Jumingan. (2014). Analisis Laporan Keuangan. Jakarta : PT. Bumi Aksara Kasmir. 2012, Analisis Laporan Keuangan. Jakarta: PT. Raja Grafindo Persada

Purba, H., Y. (2015). Analisis Camel Untuk Menilai Performance Perusahaan Perbankan. Magelang: Universitas Muhammadiyah Magelang.

Raodhatul, A. (2016). Analisis Tingkat Kesehatan Bank Berdasarkan Metode Camel Pada Pt Bank Bukopin Makassar. Fakultas Ekonomi: Unversitas Negeri Makassar.

Sujarweni, W. (2017). Analisis Laporan Keuangan. Yogyakarta: Pustaka Baru.

Sunardi, N., & Oktaviani, L. (2016). Analisis Camel Dalam Menilai Tingkat Kesehatan Bank (Studi Kasus pada Subsektor Perbankan yang Terdaftar di BEI Periode 2011-2015). Jurnal Ilmiah Ilmu Manajemen, 4(1), 44-58. doi: 10.32493/Inovasi.v4i1.p%25p.639

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Published

2022-10-12 — Updated on 2022-10-13

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How to Cite

Salman, S., Sayu Puspitaningsih Dipoatmodjo, T. ., Mustika Amin, A. ., Musa, M. I. ., & Anwar, A. (2022). Analysis of Financial Performance Assessment Using the CAMEL Method at the Main Branch of PT Bank SULSELBAR in Makassar City. International Journal Of Humanities, Social Sciences And Business (INJOSS), 1(3), 316–324. https://doi.org/10.54443/injoss.v1i3.33 (Original work published October 12, 2022)

Issue

Vol. 1 No. 3 (2022): SEPTEMBER

Section

Articles

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Copyright (c) 2022 Sriandara Salman, Tenri Sayu Puspitaningsih Dipoatmodjo, Andi Mustika Amin, Ichwan Musa, Anwar Ramli

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This work is licensed under a Creative Commons Attribution 4.0 International License.