Financial analysis of liquidity ratio performance on bank panin's health for the 2019 – 2023 period with loan to deposit ratio (ldr) as the indicator
Abstract
This research aims to analyze Bank Panin's liquidity performance during the 2019–2023 period with Loan to Deposit Ratio (LDR) as the main indicator. The focus of the study is to evaluate Bank Panin's ability to maintain a balance between lending and managing third party funds amidst external challenges, such as the COVID-19 pandemic and global market dynamics. The data used is Bank Panin's annual financial report, with a descriptive qualitative approach. The results of the analysis show that although Bank Panin's LDR ratio fluctuated during this period, the bank was still able to maintain its position within healthy limits in accordance with Bank Indonesia regulations (78–92%). The decline in the LDR ratio in 2020 reflects the impact of the pandemic on economic activity, but was followed by a significant recovery in the following years. Factors that influence liquidity performance include the bank's internal strategy, macroeconomic conditions and banking regulations. This research provides important insights into how effective liquidity management can help banks overcome external and internal challenges. In addition, these findings are expected to become a reference for developing more adaptive liquidity strategies in the future as well as enriching literature in the field of banking financial management.
Downloads
References
Aisyah, E. N. (2015). Handbook Manajemen Keuangan I. Malang: Universitas Negeri Malang.
Aisyah, E. N. (2015). Statistik deskriptif konsep dasar dan aplikasi SPSS 21.0. Universitas Negeri Malang.
Akbar, D. A. (2013). Analisis pengaruh ukuran perusahaan, kecukupan modal, kualitas aktiva produktif (KAP) dan likuiditas terhadap kinerja keuangan. Jurnal Ilmiah Stie Mdp, 3(1), 66-82.
Assa, V., & Loindong, S. S. (2023). Analisis Pengaruh Risiko Kredit, Kecukupan Modal Dan Likuiditas Terhadap Kinerja Keuangan Pada Bank Bumn Di Bursa Efek Indonesia (Bei). Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 11(4), 1048-1057.
Bank Indonesia. (2015). Peraturan Bank Indonesia No. 17/11/PBI/2015 tentang Giro Wajib Minimum Bank Umum dalam Rupiah dan Valuta Asing Bagi Bank Umum Konvensional.
Dangnga, M. T., & Haeruddin, M. (2018). Kinerja keuangan perbankan: Upaya untuk menciptakan sistem perbankan yang sehat.
Diana, S., Sulastiningsih, S., & Purwati, P. (2021). Analisis kinerja keuangan perbankan syariah Indonesia pada masa pandemi covid-19. Jurnal Riset Akuntansi Dan Bisnis Indonesia, 1(1), 111-125.
Fadli, M. R. (2021). Memahami desain metode penelitian kualitatif. Humanika, Kajian Ilmiah Mata Kuliah Umum, 21(1), 33-54.
Hamdani, H., Wahyuni, N., Amin, A., & Sulfitra, S. (2018). Analisis Faktor-Faktor yang mempengaruhi Kinerja Keuangan Bank Umum Syariah yang terdaftar di Bursa Efek Indonesia (BEI) (Periode 2014-2016). Jurnal Emt Kita, 2(2), 62-73.
Kasmir. (2019). Analisis Laporan Keuangan. Edisi Pertama. Cetakan Keduabelas. Jakarta: PT Raja Grafindo Persada.
Kasmir. (2019). Analisis Laporan Keuangan. Jakarta: Raja Grafindo Persada.
Komala, D., & Muhaimin, M. (2024). Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas terhadap Harga Saham Bank Syariah di Indonesia tahun 2020-2023. Indonesian Research Journal on Education, 4(4), 55-66.
Khusna, W. N., & Arfiansyah, M. A. (2024). Pengaruh Sumber Daya Manusia Dan Ukuran Bank Terhadap Kinerja Keuangan Bank Syariah Di Indonesia (Doctoral Dissertation, Uin Surakarta).
Pinasti, W. F., & Mustikawati, R. I. (2018). Pengaruh CAR, BOPO, NPL, NIM dan LDR terhadap profitabilitas bank umum periode 2011-2015. Nominal Barometer Riset Akuntansi dan Manajemen, 7(1), 126-142.
Riyadi, S. (2003). Banking assets and liability management.
Sofyan, M. O. H. A. M. M. A. D. (2019). Rasio keuangan untuk menilai kinerja keuangan. Akademika, 17(2), 115-121.
Wiratna, Sujarweni V. (2020). Analisis Laporan Keuangan: Teori, Aplikasi, dan Hasil Penelitian. Yogyakarta: Pustaka Baru Press.
Copyright (c) 2025 Ahmad Aufal Marom
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
