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Bank Management
WEEK 2
Financial Statements
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 15 BANK DENGAN ASET TERBESAR TANAH AIR
(Sumber: Laporan Tahunan Bank 2020)

TOTAL ASSETS (IDR Triliun)

RATING BANK 2020 2019 2018
1 PT. BANK RAKYAT INDONESIA (PERSERO), TBK (BRI)
1.511,805 1.416,759 1.296,90
2 PT. BANK MANDIRI (PERSERO), TBK (MANDIRI)
1.429,334 1.318,200 1.202,30
3 PT. BANK CENTRAL ASIA, TBK (BCA)
1.075,570 918.989 824,8
4 PT. BANK NEGARA INDONESIA (PERSERO), TBK (BNI)
891.737 845.605 709,3
5 PT. BANK TABUNGAN NEGARA (PERSERO), TBK (BTN)
361.208 311.777 306,4
6 PT. BANK CIMB NIAGA, TBK (CIMB NIAGA)
280.944 274.467 266,8
7 PT. PAN INDONESIA BANK, TBK (PANIN)
218.067 211.287 207,2
8 PT. BANK OCBC NISP, TBK (OCBC NISP)
206.297 180.707 173,6
9 PT. NATIONAL PENSION SAVING BANK, TBK (BTPN)
183.166 181.631 101,3
10 PT. BANK DANAMON INDONESIA, TBK (DANAMON)
200.890 193.534 186,8
11 PT. BANK MAYBANK INDONESIA, TBK (MAYBANK)
173.224 169.083 177,5
12 PT. BANK PERMATA, TBK (PERMATA)
197.726 161.451 152,9
13 PT. BPD WEST JAVA AND BANTEN, TBK (BJB)
140.934 123.536 120,2
14 PT. BANK HSBC INDONESIA (HSBC INDONESIA)
112.601 118.860 109,0
15 PT. BANK MEGA, TBK (MEGA)
112.203 100.804 83,8
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Statistik Perbankan Indonesia Desember 2020
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Statistik Perbankan Indonesia Desember 2020
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Statistik Perbankan Indonesia Desember 2020
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Statistik Perbankan Indonesia Desember 2020
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Statistik Perbankan Indonesia Desember 2020
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Statistik Perbankan Indonesia Desember 2020
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 Kondisi Perbankan Indonesia
Kegiatan Usaha Perbankan dalam Miliar Rp
Indikator / Indicator Dec-18 Dec-19 Dec-20 Jun-21
Penyaluran Dana / Distribution of Funds
Bank Umum / Commercial Banks 7.809.987 8.280.812 9.098.135 9.439.644
Bank Perkreditan Rakyat / Rural Banks 130.523 144.107 148.709 152.752
SBI dan SBIS 39.441 68.974 18.785 27.353
Sumber Dana / Source of Funds
Bank Umum / Commercial Banks 6.475.110 6.839.563 7.406.325 7.611.880
Bank Perkreditan Rakyat / Rural Banks 111.712 123.603 127.522 132.029
Jumlah Aset / Total Assets

Bank Umum / Commercial Banks 8.068.346 8.562.974 9.177.894 9.411.164

Bank Perkreditan Rakyat / Rural Banks 135.570 149.872 155.075 159.113
Jumlah Bank / Total Banks
Bank Umum / Commercial Banks 115 110 109 107
Bank Perkreditan Rakyat / Rural Banks 1.593 1.542 1.506 1.492
Jumlah Kantor / Total Bank Offices
Bank Umum / Commercial Banks 31.609 31.127 30.733 29.661
Bank Perkreditan Rakyat / Rural Banks 6.014 5.964 5.913 5.869

Sumber: Statistik Perbankan Indonesia Vol 19 No. 7, Juni 2021

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 Kondisi Perbankan Indonesia
Kegiatan Usaha Perbankan dalam Miliar Rp

Keterangan Dec-18 Dec-19 Dec-20 Jun-21

Penyaluran Dana / Distribution of Funds

Kredit Yang Diberikan / Credit 5.358.012 5.683.757 5.547.618 5.644.857

- Kepada Pihak Ketiga / To Third Party 5.294.882 5.616.992 5.481.560 5.581.789

Rupiah 4.494.416 4.830.794 4.723.761 4.792.325

Valas / Foreign Exchange 800.466 786.198 757.798 789.464

- Kepada Bank Lain / Inter Bank Credit 63.130 66.766 66.058 63.068

Rupiah 41.291 47.969 52.401 49.126

Valas / Foreign Exchange 21.839 18.797 13.657 13.942

Sumber: Statistik Perbankan Indonesia Vol 19 No. 7, Juni 2021

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 Kondisi Perbankan Indonesia
Kegiatan Usaha Perbankan dalam Miliar Rp
Keterangan Dec-18 Dec-19 Dec-20 Jun-21
Sumber Dana / Source of Funds

Dana Pihak Ketiga / Third Party Funds 5.630.448 5.998.648 6.665.390 6.966.349

Rupiah 4.825.128 5.164.773 5.756.007 5.988.904

Giro / Demand Deposit 997.007 1.100.040 1.262.734 1.366.270

Tabungan / Saving 1.690.086 1.813.949 2.014.663 2.085.775

Simpanan Berjangka / Time Deposits 2.138.035 2.250.784 2.478.610 2.536.858

Valas / Foreign Exchange 805.320 833.875 909.383 977.445

Giro / Demand Deposit 318.027 365.808 424.401 498.742

Tabungan / Saving 135.173 131.236 158.837 156.339

Simpanan Berjangka / Time Deposits 352.120 336.831 326.145 322.364

Sumber: Statistik Perbankan Indonesia Vol 19 No. 7, Juni 2021

 Indikator Kinerja Bank Umum
Konvensional

CAR BOPO LDR

Des 2020 Des 2020 Des 2020
23,89% 86,58% 82,54%

NPL NIM ROA

Des 2019 Des 2020 Des 2020
1,79% 4,45% 1,59%

Sumber: Statistik Perbankan Indonesia Desember 2020

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 Bank Financial
Statements

- Report of Condition – Balance Sheet

-Report of Income – Income Statement

-Sources and Uses of Funds Statement

- Statement of Stockholders’ Equity

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 Report of Condition
The Balance Sheet of a Bank
Showing its Assets, Liabilities
and Net Worth

Report of Condition

Bank Mandiri

Mengacu kepada Laporan keuangan

Publikasi Bank Mandiri

Posisi Desember 2019

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 C + S + L + MA = D + NDB + CA

ASSET LIABILITIES
C = Cash Assets D = Deposits
S = Security Holdings = NDB = Non Deposit Borrowings
L = Loans
MA = Miscellaneous EQUITY
Assets CA = Capital Accounts

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 C (Cash Assets)

Account is Called Cash and Deposits Due from Bank

Includes:

Vault Cash
Reserve Account with the Bank Indonesia Deposits with
Other Banks

Cash Items in Process of Collection

Sometimes Called Primary Reserves

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 S (Security Holdings)

Called Secondary Reserves

Money Market Securities

Investment Securities Taxable Securities

Nontaxable Securities

Trading Account Securities Held for Resale Only

Valued at Market Value

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 L (Loan Accounts)
Gross Loans – Sum of All Loans

Allowance for Possible Loan Losses

Contra Asset Account For Potential Future Loan Losses

(Akun khusus)

Net Loans Nonperforming Loans

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 MA
(Miscellaneous Assets)
Fixed Assets
misalnya : tanah, gedung/bangunan, mesin-mesin,
kendaraan, peralatan toko, dan peralatan kantor.

Deferred Taxes (perbedaan pengakuan dari

perhitungan akuntansi) Pajak Tanguhan ex.PPh

Other assets
biaya pendirian dan biaya emisi saham serta aktiva
tetap yang tidak dipakai
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 D (Deposit Accounts)

Non interest-Bearing Demand Deposits

Savings Deposits

NOW (Negotiable Order of Withdrawal) Accounts

Money Market Deposit Accounts (MMDA)

Time Deposits

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 NDB
(Non-Deposit Borrowings)

Securities Sold Under Agreement to

Repurchase (Repurchase Agreements)

Acceptances Outstanding

Tagihan akseptasi

Other Borrowings
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 CA (Capital Accounts)

Subordinated Notes and Debentures

Preferred Stock

Common Stock

Common Stock Outstanding

Capital Surplus

Retained Earnings (Undivided Profits)

Treasury Stock
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 Off-Balance-Sheet Items

Standby Credit Agreements

Interest Rate Swaps

Financial Futures and Options Interest- Rate

Contracts

Loan Commitments

Foreign Exchange Rate Contracts

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 Report of Income

The Statement of Revenues,

Expenses and Profits for a Bank

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 Report of Income
(BMRI)

Mengacu kepada Laporan

keuangan (R/L) Publikasi
Bank Mandiri
Posisi Desember 2020

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 Net Interest Income =
Interest Income – Interest Expenses

Interest Income
Interest and Fees on Loans
Taxable Securities Revenue
Tax-Exempt Securities Revenue (pengecualian)
Other Interest Income

Interest Expenses
Deposit Interest Costs
Interest on Short-Term Debt
Interest on Long-Term
Debt

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 Net Non-interest Income =
Non-interest Income – Non-interest Expenses

Non interest Income Noninterest Expenses

Service Charges on Wages and Salaries
Customers Deposits Other Personnel
Trust Department Income Expenses
Net Occupancy
Other Operating Income
Expenses
Other Operating
Expenses

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 Income Statement

Laba/Rugi Bank di Indonesia

1.Pendapatan Bunga
2.Pendapatan Operasional selain bunga
3.Beban operasional selain bunga
4.Laba/Rugi Operasional = 1 + 2 - 3
5.Laba /Rugi Non Operasional
6.Laba/Rugi Sebelum Pajak = 4 + 5
7.Pajak
8.Laba /Rugi Bersih = 6 - 7

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 Sources and Uses of Funds
Sources Uses

Net Income Net Loss

Noncash Expenses Decrease Dividends Increase in Assets

in Assets
Decrease in Liabilities
Increase in Liabilities
Decrease in Capital
Increase in Capital Accounts Accounts

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 Statement of Stockholders’ Equity

Report Showing the Changes in the Make Up of

the Bank’s Capital Account

Beginning Capital Account Balance

+/- Net Income for Period
- Preferred Stock Dividends
- Common Stock Dividends
+ New Shares of Stock Issued
- Purchases of Treasury Stock
Ending Capital Account Balance

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 Measuring And
Evaluating The
Performance Of Banks
And Their Principal
Competitors

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 Value of a Bank’s Stock Rises When:
Expected Dividends Increase

Risk of the Bank Falls

Combination of Expected Dividend Increase and Risk Decline

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 Key Profitability Ratios in Banking

Net Income After Taxes

Return on Equity Capital (ROE) 
Total Equity Capital

Net Income After Taxes

Return on Assets(ROA) 
Total Assets
Net Interest Income
N e t I n t e r e s t M argin 
To t a l A s s e t s

Net Noninterest Income

Net Noninterest Margin 
TotalAssets

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 Key Profitability Ratios in Banking
(cont.)

Total Operating Revenues -

Total Operating Expenses
Net Bank Operating Margin 
TotalAssets

Net Income After Taxes

Earnings Per Share (EPS) 
Common Equity Shares Outstanding

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 Breaking Down ROE
ROE=NetIncome/Total Equity Capital

ROA= Equity Multiplier =

NetIncome/TotalAssets Total Assets/Equity Capital

x
NetProfit Margin = Asset Utilization =
NetIncome/Total Operating Revenue Total OperatingRevenue/TotalAssets

ROE Depends On:

Equity Multiplier
Leverage or Financing Policies Net Profit Margin
Effectiveness of Expense Management Asset Utilization
Portfolio Management Policies

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 End of discussion

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