Analisis Kinerja Keuangan Berbasis Rasio Keuangan Pada BTPN Syariah Tahun 2021 – 2023

Abstract

Companies are typically established to achieve maximum profit with efficient costs and to operate sustainably. To ensure these goals are met, evaluating financial ratios is crucial as a guide for stakeholders in decision-making. This study aims to analyze the financial performance of Bank BTPN Syariah over the past three years (2021-2023) through liquidity, solvency, profitability, and activity ratios. The research employs a descriptive quantitative method to assess the impact of these ratios on the company’s performance and to provide deeper insights into the strengths and challenges in the bank’s financial management. The findings reveal that the bank’s liquidity, measured by the current ratio and quick ratio, falls into the "Excellent" category. The bank’s solvency also shows improvement, with stable or decreasing DER and DAR, reflecting good management of debt and equity. However, profitability experienced a significant decline in 2023 following strong performance in 2021 and 2022. Although the bank's activity ratios indicate good efficiency, challenges remain in enhancing profitability and capital utilization. The bank needs to improve its risk management strategies and operational management to maintain sustainable financial performance in the future.