Analysis of Financial Performance of BUMD Banks in Indonesia

This study aims to obtain an explanation and in-depth understanding of the financial performance of regional development banks in Indonesia. Financial performance is measured using Capital Adequacy Ratio (CAR), Non Performing Loans (NPL), Net Interest Margin (NIM), Operating Expenses compared to Operating Income (BOPO), Return on Assets (ROA), and Loan to Deposit Ratio (LDR) ). The specific target of this research is to contribute to the teaching material of financial statement financial analysis, while in the long run the results of this study can be used as a reference for subsequent studies, especially in the field of financial accounting. To achieve this goal, the study was conducted using a quantitative research model with descriptive analysis, of 27 regional development banks registered with OJK. From the analysis it was found that the financial performance of BUMD banks during the observation year still showed an unstable and not as expected movement Keywords : Regional Development Bank, BUMD, Financial Performance. DOI: 10.7176/EJBM/12-3-19 Publication date: January 31st 202