"KERUMITAN" PENGHITUNGAN CAR DAN KELUHAN BANK PERKREDITAN RAKYAT

Abstract

The year of 1988 Indonesia witnessed a contradictory phenomenon. At the global playing field a phenomenon of wishes amongst the financial community to tighten control on risk management. At the national level however, an opposing phenomenon of loosening up the control due probably to erroneous comprehension in the idea of liberalization. The liberalization pendulum triggered by PAKTO 1988 was followed up by tightening the risk management in financial institutions ten years later. BPR’s were victimized by the complicated procedural computation the ATMR (Risk Weighted Assets) in compliance to Basel Capital Accord. This study offers a piece of evidence indicating that the traditional long-term risk criterion ETA (Equity to Total Asset Ratio) as an alternative of exposing long-term risk management in lieu of ATMR.