ANALISIS KINERJA KEUANGAN BANK SYARIAH INDONESIA DITINJAU DARI ASPEK STRUKTUR MODAL, PROFITABILITAS DAN LIKUIDTAS
Abstract
This study aims to analyze the financial performance of PT Bank Syariah Indonesia (BSI) in terms of capital structure, profitability, and liquidity during the 2021–2023 period. The research method used is quantitative descriptive research with financial ratio analysis techniques including Debt to Equity Ratio (DER) to measure capital structure, Return on Equity (ROE) to measure profitability, and Current Ratio (CR) to measure liquidity. The data used is secondary data obtained from the financial statements of PT Bank Syariah Indonesia for the 2021–2023 period. The results show that from a capital structure aspect, the DER value is in the healthy category because it is still below the established risk limit. From a profitability aspect, the ROE value has increased from 15% in 2021 to 18% in 2022 and 25% in 2023, indicating an increase in the company's ability to generate profits from its capital. From a liquidity perspective, the Current Ratio decreased from 2540% in 2021 to 1874% in 2022 and 745% in 2023, but remained above the established standard, demonstrating excellent ability to meet short-term obligations. The conclusion of this study is that PT Bank Syariah Indonesia has healthy and stable financial performance, reviewed from the aspects of capital structure, profitability, and liquidity during the study period.Keywords: Financial Performance, Capital Structure, Profitability, Liquidity, Indonesian Sharia Banks
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