Analisis Kinerja Keuangan Pt Bank Syariah Indonesia Tbk Menggunakan Rasio Profitabilitas Tahun 2021-2023

Wennie; Jum’an

Wennie Institut Agama Islam Sultan Muhammad Syafiuddin
Jum’an Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Keywords: Financial performance, Profitability ratios

Abstract

The economy is currently one of the sectors experiencing rapid growth, with banking being one of its crucial components. According to the Republic of Indonesia's Law No. 21 of 2008, Islamic banking is defined as a bank that conducts its business activities based on sharia principles. To understand the dynamics of the Islamic banking industry, it is essential to conduct research on the financial performance of Islamic banks in Indonesia, based on profitability ratios. Analyzing trends and the elements influencing performance not only helps banks improve their operations but also supports regulators and other stakeholders in making better decisions to promote the growth of the Islamic banking industry.

This study aims to evaluate the financial performance of PT Bank Syariah Indonesia Tbk during the period from 2021 to 2023, based on profitability ratios. The method used is a quantitative approach with a descriptive research design, utilizing secondary data from annual reports and official financial statements published by PT Bank Syariah Indonesia Tbk and the Indonesia Stock Exchange (IDX).

The analysis results indicate that the financial performance of PT Bank Syariah Indonesia Tbk during 2021-2023 can be categorized as very healthy. Based on the Gross Profit Margin (GPM), the average was 23.6%, far exceeding Bank Indonesia’s profitability standard of 1.22%. From the perspective of Net Profit Margin (NPM), performance was also very positive, with an average NPM of 22.7%, surpassing the Bank Indonesia standard of 5%. In terms of asset efficiency, the Return on Assets (ROA) averaged 1.38%, slightly higher than Bank Indonesia’s standard of 1.25%, reflecting the bank's ability to manage its assets effectively. Meanwhile, the Return on Equity (ROE) averaged 13.17%, which was also above the Bank Indonesia standard of 12.5%, indicating a good return for shareholders.

Overall, the findings of this research show that the profitability ratios of PT Bank Syariah Indonesia Tbk during the 2021-2023 period were in a very healthy condition, with all profitability indicators exceeding the standards set by Bank Indonesia

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