Analisis Kinerja Keuangan PT Bank Syariah Indonesia Tbk. dengan Pendekatan Rasio Profitabilitas
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Abstract
The purpose of this study is to use a profitability ratio technique to examine PT Bank Syariah Indonesia Tbk's financial performance from 2021 to 2024. Bank Syariah Indonesia, as Indonesia's biggest Islamic bank, holds a crucial location in strengthening the country's Islamic financial sector when a number of state-owned Islamic banks merged. The establishment of this bank is expected to enhance competitiveness, efficiency, and financial stability within the Islamic banking industry, particularly amid dynamic economic conditions and increasing market competition. This research employs a descriptive quantitative research method, using secondary data sourced from the company’s published annual financial statements for the observation period. The analysis focuses on key profitability ratios, namely Return on Assets, Return on Equity, and Net Profit Margin, which are commonly used to evaluate a bank’s ability to generate profits from its assets, equity, and operational activities. These ratios provide an overview of management effectiveness in utilizing available resources to achieve optimal financial performance. The results of the analysis indicate that the profitability performance of PT Bank Syariah Indonesia Tbk experienced fluctuations from 2023 to 2025. However, overall profitability levels remained within a relatively stable and healthy range, reflecting the bank’s resilience in facing economic challenges, regulatory changes, and market uncertainties. This condition suggests that the bank has been able to manage its assets and equity efficiently while maintaining sustainable profit growth. The findings of this study are expected to contribute valuable insights for bank management in evaluating and improving financial performance. In addition, this research can serve as a useful reference for investors, regulators, and academics in assessing the financial condition and performance of Islamic banking institutions in Indonesia.
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