Department of Accounting, 2008

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Reny Kesumawati


The background of this research is to descript about the rentabilities of BUMN banks that showed their operational to produces profit or income by used the rentabilities analysis. So, the topic of this research is rentabilities analysis of the BUMN banks (case study at ISX). The goal is to get information about the rentabilities of BUMN banks for 2004-2006 periods.
The rentabilities analysis by means the financial ratio that included: gross profit margin (GPM), net profit margin (NPM), return on equity (ROE), income to total assets, gross income to total assets, net interest margin (NIM), and Net Interest Income (NII), and time series analysis, and cross-section analysis, a method that giving a ranks and score to simplified evaluation and compared the rentabilities among those banks.
The financial ratio showed that BNI rentabilities at 2004-2005 was decreased, although get increased in 2006. This means that the ability of BNI to produces the profit or income was better than previous year. Meanwhile, all BRI rentabilities among 2004-2006 periods are bad, because its financial ratio was decreased significantly. This showed that the ability of BRI to produces the profit or income was too poor. In other hand, the rentabilities of Bank Mandiri at 2005 was hard decreased than 2004, and finally, in 2006, its rentabilities was got increased significantly, and this mean, the the ability of Bank Mandiri to produces the profit or income are good.
Time series analysis showed that BNI rentabilities among Tahun 2004-2005 was not good. Beside that, its rentabilities for 2005 untill 2006 was good. Meanwhile, BRI rentabilities at 2005 was not good, because lower than its rentabilities at 2004, and rentabilities of BRI for 2005-2006, was not good. The rentabilities for 2004-2005, showed that the rentabilities of Bank Mandiri was not good, in the other side, its rentabilities for 2005-2006 was good.
Cross-section analysis at 2004, showed that the best rentabilities was BRI with score 20, then Bank Mandiri about 12, and BNI 46 with score 10. For 2005, the best rentabilities was Bank Rakyat Indonesia with score 21, second, BNI 46 with 12, and the last, Bank Mandiri with 9. In 2006, the best rentabilities was BRI with score 21, then BNI 46 with 12, and, Bank Mandiri with 9.
The best rentabilities ranks of Badan Usaha Milik Negara (BUMN) banks for 2004-2006 are Bank Rakyat Indonesia, then Bank Nasional Indonesia 46, and the last was Bank Mandiri.


Keyword : rentabilitas


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