ANALISIS KINERJA KEUANGAN DITINJAU DARI RASIO LIKUIDITAS DAN RASIO PROFITABILITAS PERUSAHAAN BANK SYARIAH DI BEI

Abstrak

Sharia Bank is a financial institution that operates in accordance with sharia economic principles. Financial performance analysis is very important considering the operational complexity and rules involving sharia financial principles and so that problems that arise will be known and can be anticipated using relevant indicators, such as Liquidity Ratios and Profitability Ratios. The aim of this research is to determine the financial performance of Sharia Bank Companies Listed on the Indonesia Stock Exchange (2021-2022 period) in terms of liquidity ratios and profitability ratios. This type of research is quantitative research. The analysis method used for liquidity ratios is using Current Ratio, Quick Ratio and Cash Ratio measurements. Meanwhile, profitability ratio analysis uses GPM, NPM, ROA and ROE measurements. The research results show that based on the Liquidity ratio, the financial performance of all Sharia Bank Companies listed on the Indonesia Stock Exchange (2021-2022 period) in financing their current liabilities is very good or very healthy because they show average financial performance results with a percentage ratio of >200%. Based on the Profitability ratio, it is known that the financial performance of Sharia Bank Companies listed on the Indonesia Stock Exchange for 2 years shows different results. PT Bank Syariah Indonesia Tbk. and PT Bank BTPN Syariah Tbk. produce financial performance with very good average criteria. However, it is different from PT Bank Panin Dubai Syariah Tbk. the calculation of all profitability ratios produces an average financial performance that is not good because in 2021 it experienced a loss.

Keywords: Financial Performance, Liquidity Ratios, Profitability Ratios.