ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN BANK SYARIAH INDONESIA

Abstrak

This study aims to evaluate the financial performance of PT Bank Syariah Indonesia Tbk. The research method employed is a descriptive quantitative approach using secondary data in the form of the company’s annual reports published by the Indonesia Stock Exchange. Financial performance analysis is conducted using liquidity ratio Financing to Deposit Ratio (FDR), solvency ratio Capital Adequacy Ratio (CAR), asset quality ratio Non-Performing Financing (NPF), and profitability ratios consisting of Return on Assets (ROA), Return on Equity (ROE), and Operating Expenses to Operating Income (BOPO). The results indicate that the financial performance of PT Bank Syariah Indonesia Tbk is in a healthy condition and shows a positive trend. The FDR ratio ranges from 81.34% to 84.75% with an average of 83.28%, reflecting effective fund intermediation. The CAR ratio ranges between 20.95% and 22.12% with an average of 21.51%, indicating strong capital adequacy. The NPF ratio declines from 2.42% to 2.17%, suggesting an improvement in asset quality. Meanwhile, profitability performance is reflected in an average ROA of 1.63% and ROE of 12.13%, indicating the bank’s ability to generate profits efficiently from its assets and equity. Based on these findings, it can be concluded that PT Bank Syariah Indonesia Tbk has a healthy and stable financial performance and is able to manage its financial resources effectively.

Kata kunci

• Bank Syariah Indonesia
• Financial Ratios
• Financial performance
• Kinerja Keuangan
• Rasio Keuangan