ANALISA RASIO NPL DAN KAP TERHADAP PROFITABILITAS PADA PT BPR SUPRA ARTAPERSADA DI SUKABUMI JAWA BARAT

Abstract

Abstrak Di tengah krisis ekonomi sebagai dampak pandemi covid-19 pada tahun 2020 dan 2021, industri BPR berupaya untuk bisa bertahan dan tetap tumbuh secara sehat. Penelitian ini bertujuan untuk mengetahui perkembangan kinerja keuangan BPR berhubungan dengan kinerja penyaluran kredit yang meliputi rasio Non Performing Loan (NPL), Kualitas Aktiva Produktif (KAP) dan profitabilitas sebelum dan pada masa pandemi. Objek penelitian ini adalah PT BPR Supra Artapersada, sebuah lembaga keuangan Bank Perkreditan Rakyat yang berlokasi di Sukabumi Jawa Barat yang dinilai berhasil melewati masa krisis pandemi pada tahun 2020 dan 2021 dengan kinerja penyaluran kredit yang sehat. Penelitian ini menggunakan metode deskriptif kualitatif. Teknik analisa penelitian menggunakan analisa trend berdasarkan data keuangan sekunder periode Desember 2018, 2019, 2020 dan 2021 yang dipublikasikan BPR pada laman website bprsupra.com. Berdasarkan hasil penelitian, PT BPR Supra Artapersada memiliki kinerja rasio Non Performing Loan (NPL), Kualitas Aktiva Produktif (KAP) dan Profitabilitas yang sehat sekalipun mengalami perlambatan pertumbuhan pada tahun 2020 dan 2021. Penelitian ini menghasilkan kesimpulan bahwa tingkat kesehatan rasio Non Performing Loan (NPL) dapat menentukan pendapatan bunga dan kualitas aktiva produktif menentukan jumlah pembentukan penyisihan penghapusan aktiva produktif (PPAP) yang mengakibatkan beban penyisihan penghapusan aktiva produktif mengalami peningkatan sehingga dapat menurunkan kemampuan BPR memperoleh profitabilitas. Kata Kunci: Rasio Non Performing Loan, Kualitas Aktiva Produktif, Profitabilitas Abstract In the midst of the economic crisis as a result of the Covid-19 pandemic in 2020 and 2021, the BPR industry is trying to survive and continue to grow healthily. This study aims to determine the development of BPR's financial performance in relation to the performance of credit distribution which includes the ratio of Non-Performing Loans (NPL), Quality of Productive Assets (KAP) and profitability before and during the pandemic. The object of this study is PT BPR Supra Artapersada, a financial institution of The Rural Bank located in Sukabumi, West Java, which is considered successful in passing the pandemic crisis period in 2020 and 2021 with healthy credit distribution performance. This research uses qualitative descriptive method. The research analysis technique uses trend analysis based on secondary financial data for the period of December 2018, 2019, 2020 and 2021 published by BPR on the bprsupra.com website page. Based on the results of the study, PT BPR Supra Artapersada has a performance ratio of Non Performing Loan (NPL), Quality of Productive Assets (KAP) and Healthy Profitability even though it experienced a slowdown in growth in 2020 and 2021. This study resulted in the conclusion that the health level of the Non-Performing Loan (NPL) ratio can determine interest income and the quality of productive assets determine the amount of formation of the allowance for the write-off of productive assets (PPAP) which results in an increase in the burden of allowance for the write-off of productive assets so as to reduce the ability of rural banks to obtain profitability. Keywords: Non Performing Loan Ratio, Quality of Productive Assets, Profitability