Abstract
<p>As the role played by the Village Credit Union hereinafter referred to as Lembaga Perkreditan Desa (LPD) in the economic development of the rural society is important, the result of its performance in the form of the adequate financial statement should be presented to make people trust its existence. This present study is intended to identify how healthy the LPD Units in Gerokgak District, Buleleng Regency are using the CAMEL method for the period 2015-2016. The aspects used to assess how healthy the LPD is are as follows: (1) Capital with one ratio, namely CAR, (2) Assets with two ratios, KAP and CPRR, (3) Management, (4) Earnings with two ratios, namely ROA and BOPO, and (5) Liquidity with two ratios, namely liquid instrument and LDR. The LPD could fulfill the criterion of being healthy as the average CAMEL credit value achieved was higher than 81 (the minimum limit of being healthy). Based on the analysis of how healthy the LPD from 2015 to 2016 were, it can be concluded that: (1) The CAMEL credit value achieved in 2015 was 86.48 points. (2) In 2016, the fact that the CAMEL credit value achieved in 2016 was 88.72 points.</p><p><br />Keywords: CAMEL, Village Credit Union (LPD)<br /><br /></p>
Highlights
Bali is one of the provinces in Indonesia which is well-known for its culture.What is unique in Bali is the existence of the traditional village ‘desa pakraman’
The aspects used to assess the level of the soundness of the Lembaga Perkreditan Desa (LPD) Units are as follows: (1) the capital with Capital Adequacy Ratio (CAR) ratio, (2) the assets with two ratios, namely kualitas aktiva produktif (KAP) and Cadangan Pinjaman Ragu-ragu (CPRR), (3) Management, (4) Earnings with two ratios; they are Return on Asset (ROA), and Biaya Operasional terhadap Pendapatan Operasional (BOPO), and (5) Liquidity with two ratios; they are the liquid instrument and loans provided to the funds received (LDR)
The CAMEL analysis is the technique used to identify the level of the soundness of all the LPD Units in Gerogak District
Summary
Bali is one of the provinces in Indonesia which is well-known for its culture. What is unique in Bali is the existence of the traditional village ‘desa pakraman’. LPD is one of the credit unions which the traditional village has. Its existence is regulated in the Regional Regulation ‘Peraturan Daerah’ Number 3 of 2007. It is derived from the Regional Regulation of Bali Province Number 3 of 2002 ‘Peraturan Daerah Provinsi Bali Nomor 8 Tahun 2002’. It underlines that LPD is the village-owned financial company which undertakes its business activities within the village and for the villagers
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