ANALISIS PERBANDINGAN KINERJA KEUANGAN ANTARA PT BPR GUNUNG RINGGIT DENGAN PT BPR PUTRA ARTA DEWATA DI KOTA MALANG

This research aims to analyze and compare the financial performance of PT BPR Gunung Ringgit and PT BPR Putra Arta Dewata during the 2021–2023 period using the CAMEL financial ratio approach which includes CAR, NPL, NPM, ROA, BOPO and LDR ratios. The method used is descriptive quantitative with secondary data from the financial reports of each BPR. The results show that BPR Gunung Ringgit has experienced improvements in capital and efficiency aspects, although it is still facing credit and profitability problems. Meanwhile, BPR Putra Arta Dewata had excelled at the start of the period, but experienced a significant decline in efficiency and liquidity. Cross section analysis shows the superiority of PT BPR Putra Arta Dewata in several ratios, but time series analysis confirms that PT BPR Gunung Ringgit has a more stable improvement trend. The conclusion of this research is that PT BPR Gunung Ringgit is considered to have more sustainable and better financial performance than PT BPR Putra Arta Dewata. This research emphasizes the importance of efficiency and liquidity in maintaining the financial health of BPR.