Analisis Efisiensi Penyaluran Kredit UMKM Oleh Bank BUMN Menggunakan Metode Data Envelopment Analysis

Fauziah, Resti (2023) Analisis Efisiensi Penyaluran Kredit UMKM Oleh Bank BUMN Menggunakan Metode Data Envelopment Analysis. Masters thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Kredit produktif masih menjadi sumber pendapatan terbesar Bank di Indo-nesia dan didominasi oleh Bank BUMN karena memperoleh alokasi portofolio yang lebih besar dan regulasi yang lebih mudah. Namun, penyaluran kredit yang tinggi diikuti oleh risiko yang tinggi pula, karena sumber pembayaran berasal dari hasil usaha debitur yang bersifat tidak tetap. Kondisi pandemi COVID-19 menyebabkan perekonomian menjadi tidak stabil dan meningkatkan risiko gagal bayar oleh debitur hingga menjadi non performance loan. Sebagai mitigasi risiko, setiap penyaluran kredit dipasangkan dengan Cadangan Kerugian Penurunan Nilai (CKPN) yang nilainya berbanding lurus dengan lama tunggakannya, namun dicatat sebagai pengurang dalam laporan laba-rugi sehingga berpengaruh pada keuntungan perusahaan. Implementasi PSAK 71 menyebabkan bobot perhitungan CKPN menjadi lebih besar dan program Pemulihan Ekonomi Nasional (PEN) menyebabkan Bank BUMN tidak dapat menekan penyaluran kreditnya, sehingga perlu dianalisis kembali mengenai efisiensi penyaluran kredit produktif pada Bank BUMN. Analisis ini dilakukan menggunakan metode Data Envelopment Analysis (DEA) dengan membandingkan antara unit output dengan unit input. Sebelum dimodelkan, dicari terlebih dahulu korelasi antarvariabel menggunakan uji korelasi Spearman dan Pearson, dan didapatkan bahwa terdapat korelasi yang tinggi antara variabel input dan output yang akan diuji tersebut. Hasil dari penelitian ini menun-jukkan bahwa kondisi pandemi COVID-19 mempengaruhi efisiensi pada penyaluran kredit Bank BUMN. Sebelum pandemi, bank BUMN memiliki nilai efisiensi, yang dilambangkan dengan θ, sebesar 1 atau efisien. Pada tahun 2020, nilai efisiensi BRI dan Bank Mandiri mengalami penurunan menjadi < 1, sehingga hanya BNI dan BTN yang tetap efisien. Agar dapat memperbaiki kondisi tersebut, perlu dilakukan penyesuaian nilai input dan output BRI dan Mandiri agar θ kembali bernilai 1
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As the main source of income in bank industry in Indonesia, productive loan disbursement currently dominated by state-owned banks because these banks have larger portfolio allocation and easier regulation. However, high disbursement leads to high risk, because the source of loan payments comes from debtor's business as non fixed income. COVID-19 pandemic causes unstable economic condition, resulting risk of default by debtors and increasing non performance loan portfolio. For risk mitigation, loan disbursement is pairing with the allowance for impairment losses (Cadangan Kerugian Penurunan Nilai/CKPN) with the value is directly proportional to the length of arrears. CPKN is recorded as a deduction in income statement and affects the company's profits. The implementation of PSAK 71 causes the calculation of CKPN to be larger and National Recovery Program causes state-owned banks unable to supress their disbursements, so it is necessary to review the efficiency of state-owned banks’s lending activity. This analysis was done using Data Envelopment Analysis (DEA) method to calculate the ratio between output towards input units. Before being modeled to ob-tain the solution, the correlation between input and output variables was tested using Spearman and Pearson correlation test, and it was found that there was indeed strong correlation between input and output variables. The results of this study indi-cate that COVID-19 pandemic affect the efficiency of lending process in state-owned banks. Before the pandemic, state-owned banks had a value of efficiency, symbolized by θ, equals to 1 or efficient. However, in 2020, efficiency value of BRI and Bank Mandiri became < 1 or inefficient, so that the efficient state-owned banks were only BNI and BTN. In order to improve this condition, it is necessary to adjust the input and output of BRI and Bank Mandiri so that θ value returns to 1102

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	kredit produktif, Bank BUMN, non performance loan, CKPN, data envelopment analysis, productive loan, state-owned banks, non performance loan, CKPN, data envelopment analysis
Subjects:	H Social Sciences > HA Statistics > HA31.38 Data envelopment analysis.
Divisions:	Interdisciplinary School of Management and Technology (SIMT) > 61101-Master of Technology Management (MMT)
Depositing User:	Resti Fauziah
Date Deposited:	07 Feb 2023 06:12
Last Modified:	07 Feb 2023 06:12
URI:	http://repository.its.ac.id/id/eprint/96361

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