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Analysis Of Non Performing Loan (NPL) At Pt. Bank Perekonomian Rakyat Cempaka Mitra Nagari
Last modified: 2026-04-29
Abstract
This study aims to analyze the development and health level of the Non Performing Loan (NPL) ratio at PT. BPR Cempaka Mitra Nagari during the 2022–2025 period. The study is motivated by the increasing trend of non performing loans, which may affect the bank’s financial health. The data used are secondary data obtained from the company’s financial statements, including total non-performing loans and total loans disbursed. This research employs a descriptive quantitative method with an NPL ratio analysis approach based on the Financial Services Authority (OJK) regulations.The results indicate that the NPL ratio has increased significantly each year, reaching 13.3% in 2022, 14.6% in 2023, 16.4% in 2024, and 22.2% in 2025. All values exceed the maximum standard of 5% set by the regulator, indicating that the bank’s condition is categorized as unhealthy. The increase in NPL is influenced by the growth of non-performing loans that surpasses loan disbursement growth, weak credit monitoring, and declining debtor repayment capacity due to economic conditions. Therefore, the bank is recommended to strengthen credit analysis, improve supervision, and optimize non-performing loan management strategies to reduce risks and enhance overall bank performance.
Keywords
Non Performing Loan (NPL), Bank Health, Credit Risk, BPR.
References
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Priatna, H. (2017). Jurnal Akuntansi Fakultas Ekonomi UNIBBA 22. 8(April), 22–33.
Risna, pertiwi eka. (2020). Faktor yang memengaruhi kredit bermasalah bank konvensional dan syariah di indonesia. 6(1), 118–127.
Silvester, deo kusuma virgo. (2023). ANALISIS TINGKAT NON PERFORMING LOAN ( NPL ) PADA PD . BPR BANK BAPAS 69 MAGELANG KANTOR CABANG. 5(1).
Wahidah, N. R., Lutfi, A. M., & Andhani, D. (2025). Analisis Non Performing Loan ( NPL ) Dalam Menetapkan Tingkat Kolektibilitas Kredit pada PT Bank Permata Tbk Tahun 2015-2023. 12(1), 57–70.
Yanuarmawan, D. (2017). pengaruh non performing loan (NPL) terhadap tingkat penyaluran kredit modal kerja. 6(1).
Anita, C. (2015). DAMPAK BANK SPECIFIC VARIABLES PADA RASIO NON PERFORMING LOAN DALAM SISTEM PERBANKAN INDONESIA. 3.
Fazri, syaputra dwi. (2023). Ekonom : jurnal ekonomi dan bisnis. 3.
Firmanto, F., Hukum, F., Pahlawan, U., Tambusai, T., & Macet, K. (2019). Penyelesaian kredit macet di indonesia. 2, 29–35.
Fitri, N., & Anita, A. (2024). Penanganan Kredit bermasalah Pada Perumda BPR Bank Gresik. 5(3).
Made, hardianti meylina. (2024). Jurnal Inovasi Global. 2(10), 1526–1541.
Maduma, sagala sari. (2013). analisisnon performing loan (NPL) untuk menilai kinerja pemberian kredit.
Maulana, Y., Harjadi, D., & Lismawati, L. (2023). Pengaruh kredit bermasalah dan penyaluran kredit terhadap profitabilitas bank bumn terdaftar bei. 20(01), 55–61.
Nursyahriana, A., Hadjat, M., & Tricahyadinata, I. (2017). Analisis Faktor Penyebab Terjadinya Kredit Macet Factor Analysis of Causes of Bad Debt. 19(1), 1–14.
Pastika, D. G. W., & Nopiyani, P. E. (2025). Analysis Of Problem Loans Based On Non Performing Loan ( NPL ) Standards At PT BPR Suryajaya Kubutambahan Analisis Kredit Bermasalah Berdasarkan Standar Non Performing Loan ( NPL ) Pada PT BPR Suryajaya Kubutambahan. 6(5), 736–747.
Priatna, H. (2017). Jurnal Akuntansi Fakultas Ekonomi UNIBBA 22. 8(April), 22–33.
Risna, pertiwi eka. (2020). Faktor yang memengaruhi kredit bermasalah bank konvensional dan syariah di indonesia. 6(1), 118–127.
Silvester, deo kusuma virgo. (2023). ANALISIS TINGKAT NON PERFORMING LOAN ( NPL ) PADA PD . BPR BANK BAPAS 69 MAGELANG KANTOR CABANG. 5(1).
Wahidah, N. R., Lutfi, A. M., & Andhani, D. (2025). Analisis Non Performing Loan ( NPL ) Dalam Menetapkan Tingkat Kolektibilitas Kredit pada PT Bank Permata Tbk Tahun 2015-2023. 12(1), 57–70.
Yanuarmawan, D. (2017). pengaruh non performing loan (NPL) terhadap tingkat penyaluran kredit modal kerja. 6(1).
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