ANALISIS IMPLEMENTASI RENCANA KERJA ANGGARAN PERUSAHAAN PT. BANK RAKYAT INDONESIA (PERSERO) KANTOR WILAYAH JAKARTA

PT Bank Rakyat Indonesia (Persero), the state own company engages in banking services. Its performance is increasing after the restructuring program. This is proved by its achievement of Capital Adequacy Ratio (CAR) 13,32 %, Non Performing Loan 4,93 %, Return on Assets 1/52 %, and Loan Deposit Ratio 56,08 % by December 31,2001. The figures indicate that the BRI achievement are well above that of prudential banking standard except the Loan Deposit Ratio (LDR). The Loan Deposit Ratio figure is a national phenomenon whereas the " real sector " is still in progress; lending rate is still high, and competition is tight. PT. Bank Rakyat Indonesia (Persero) Jakarta Region, is one of 13 regional BRI operation managing approximately 40 % of BRI total assets and supervices 19 branches. Comparing to average achievement of banking industry in Jakarta region, the performance of BRI Jakarta Region is lower. The indicators are, loans which is 46 % below the average, and saving 50 % below the standard. This thesis is intended to study the bank budgeting planning and implementation on the BRI business in the future, especially, its saving, loan, and profit & loss which will have very significant contribution, or return, in achieving good performance in the longterm. This thesis is as case study at PT. BRI (Persero), Jakarta Region. The primary and secondary data were obtained by practical observations and interviews with the competent managers and staff. The purpose of this study is to evaluate Implementation of Bank Budgeting Pllanning system. Variance Analysis, Standard Cost, and Comparative Financial Ratio, were used to analyzed the data. The result of the study showed that the centralized and one price policy to determine the budget for the certain periode and evaluation based only on volume were not effective to push and challenge the Region and Branches to achieve the budget, even BRI have reorganized its organization by deviding it into four Strategic Business Unit. To get the better position in the market, BRI should change its strategy to bottom up-top down and determine the price for each SBU, particularly SBU Retail Banking, which describes the condition properly. If the rates used as a standard by combining and calculate its volume to evaluate the performance, the region and most branches showed the unfavorable variances. It means that they should he achieved the funds volume budget at high cost and lower income at the loan budget. Base on this condition, to achieve more objective, effective, and efficient budget evaluation, the head office should be control based on not only the volume hut also the rate of funds and loan. Changes the centralized system to bottom up - top down policy, and combining volume and rate as a standard to analysis and evaluate the budget, by considering the external factors, such as regional potensial