ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE CAPITAL, ASSET, EARNING DAN LIQUIDITY (CAEL) PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN PUPUAN, KABUPATEN TABANAN

Abstract

Penelitian ini bertujuan untuk mengetahui kondisi kinerja keuangan Lembaga Perkreditan Desa (LPD) Se-Kecamatan Pupuan, Kabupaten Tabanan periode 2012-2014 dengan menggunakan metode capital, asset, earning dan liquidity (CAEL) berdasarkan SK BPD Bali No. 0193.02.10.2007.2 mengenai penilaian kinerja keuangan LPD. Subjek dalam penelitian ini adalah laporan keuangan LPD Se-Kecamatan Pupuan. Objek penelitian ini adalah menganalisa laporan Laba Rugi dan Neraca LPD Se-Kecmatan Pupuan tahun 2012-2014. Jenis Penelitian ini adalah penelitian kuantitatif dengan data yang digunakan adalah laporan keuangan. Teknik pengumpulan data adalah dokumentasi. Analisis data yang digunakan analisis CAEL yang berdasarkan pada aspek permodalan, (Capital), aspek kualitas aktiva produktif (asset quality), aspek rentabilitas (Earning), dan aspek likuiditas (liquidity). Hasil penelitian ini menunjukkan bahwa: Pada tahun 2012 seluruh LPD di Kecamatan Pupuan kinerja keuangannya dari segi CAEL berpredikat sehat. Karena skor CAELnya berada pada kisaran 81-100. Pada tahun 2013, dari dua puluh LPD yang dianalisis sembilan belas LPD berpredikat sehat. Karena skor CAELnya berada pada kisaran 81-100. Sedangkan satu LPD, yaitu LPD desa adat Sai skornya 61,95 yang berada pada kisaran 51-65 sehingga berpredikat kurang sehat. Pada tahun 2014, delapan belas LPD berpredikat sehat karena skor CAELnya berada pada kisaran 81-100. Dan ada dua LPD yang berpredikat kurang sehat karena skor CAELnya berada pada kisaran 51-65. Dua LPD yang dimaksud yaitu LPD desa adat Batungsel dengan skor 64,99 dan LPD desa adat Sai dengan skor 64,29 yang memiliki skor terendah.
Kata Kunci : LPD, Capital, Asset, Earning, Liquidity

The study was conducted in order to find out the condition of financial performance at the Rural Credit Instituiton around Pupuan sub-district Tabanan during the period of 2012-2014 by using capital, asset, earning and liquidity (CAEL) methods based on the Bali BPD Decree No: 0193.02.10.2007.2 about the assessment of financial performance of Rural Credit Institution. The subjects of the study consisted of all financial reports of the Rural Credit Instituion around Pupuan sub-district. The object of the study was to analyze the report of the profit and loss account and the balance of the Rural Credit Institution in Tabanan sub-district during 2012-2014. The study was designed quantitatively by using financial reports as the data which were collected by using documentation. The data analysis was conducted based on CAEL methods including capital, asset, earning and liquidity methods. The results of the study indicated that during 2012 the financial performances of all the Rural Credit Institution at Pupuan sub-district in terms of CAEL was indicating “healthy” condition, since the CEAL score was on a range of 81-100. Form 20 Rural Credit Institutions being analyzed 19 of them were in “healthy” condition. While only one Rural Credit Institution in Sai local village was indicated “unhealthy” with a score 61.95 around the range of 51-65. During 2014 eighteen Rural Credit Institutions were indicating “healthy” since the score was in a range of 81-100. Only two Rural Credit Institutions were “unhealthy” because the score was in the position of 51-65. Those were Rural Credit Institution of Batungsel with a score of 64.99 and Rural Credit Institution Sai with the lowest score of 64.29.
keyword : Rural Credit Institutions, Capital, Asset, Earning, Liquidity