Analisis Peran Rasio Profitabilitas dalam Menilai Kesehatan Keuangan Bank Tabungan Negara (BTN)
Abstract
This study aims to analyze the financial health of PT Bank Tabungan Negara (BTN) for the 2019-2023 period through a profitability ratio approach. The analysis uses a quantitative descriptive method by evaluating four main profitability ratios: Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM), and Operating Expenses to Operating Income (BOPO). The data used was sourced from Bank BTN's annual financial statements. The results showed a positive trend in the bank's financial health. The analysis showed that Bank BTN experienced a significant improvement in financial health during the study period, with profitability status improving from “less healthy” to “healthy” or “fairly healthy” across various indicators. This study indicates the success of management strategies in improving the bank's operational efficiency and profitability, providing a strong foundation for sustainable growth in the future.
Downloads
References
Aisyah, E. N. (2014). ANALISIS PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP VARIASI HARGA SAHAM SYARIAH. JRAK: Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 5(1), 38–49. https://doi.org/10.33558/jrak.v5i1.1330
Aisyah, E. N. (2015). Handbook Manajemen Keuangan 1. Malang: Universitas Negeri Malang.
Aisyah, E. N., & Pratikto, H. (2022). Intellectual Capital and Financial Performance in Sharia Commercial Banks in Indonesia. International Journal of Social Science Research and Review, 5(4), 12–19. https://doi.org/10.47814/ijssrr.v5i4.225
Aisyah, E. N., Siswanto, S. S., & Rahayu, Y. S. (2018). Mewujudkan Lembaga Keuangan Mikro Syariah Berbasis Laboratorium. El Dinar, 6(1), 29. https://doi.org/10.18860/ed.v6i1.5452
Aisyah, E. N., & Umami, A. K. (2022). Financial Factors Contribution to SMEs’ Profitability. Journal of Business and Banking, 12(1), 19. https://doi.org/10.14414/jbb.v12i1.2956
Asiva Noor Rachmayani. (2015). Pemetaan Topik Penelitian Seputar Bank Tabungan Negara (BTN) Syariah dan Konvensional: Studi Bibliometrik VOSviewer dan Literature Review Laila. 6.
Ermaini, E., Kurniasih, E. T., Suryani, A. I., & Herdawati, T. (2021). Analisis Rasio Profitabilitas Perbankan Di Indonesia (Studi Empiris Pada Bank Bumn). Journal Development, 9(1), 71–76. https://doi.org/10.53978/jd.v9i1.173
Faimatul, Khoyimah, E. A. L. (2014). Analisis Kesehatan Bank Pada Pt. Bank Tabungan Negara (Persero) Tbk. Ekonomia, 3(3), 353–360.
Irawan, H., Dianita, I., Salsabila, M., & Deah, A. (2021). Peran Bank Syariah Indonesia Dalam Pembangunan Ekonomi Nasional. Jurnal Asy-Syarikah: Jurnal Lembaga Keuangan, Ekonomi Dan Bisnis Islam, 3(2), 147–158. https://doi.org/10.47435/asy-syarikah.v3i2.686
Kusumawardani, A. (2023). Analisa Perhitungan Kinerja Keuangan Pada PT. Bank Tabungan Negara (PERSERO), Tbk Menggunakan Rasio Solvabilitas dan Profitabilitas. Remik, 7(1), 546–554. https://doi.org/10.33395/remik.v7i1.12126
Maharani, T., Namduga, K. D., Firdania, D., Oktaviani, R., & Anyar, G. (2024). Analisis Laba Kotor terhadap Profitabilitas pada Bank Tabungan Negara ( BTN ). 1(1), 93–99.
Mubarak Lubis, M. Z. (2022). Analisis Peramalan Rasio Profitabilitas Bank Tabungan Negara Syariah Menggunakan Metode Analisis Trend Kuadratik. Al-Masraf: Jurnal Lembaga Keuangan Dan Perbankan, 7(2), 51. https://doi.org/10.15548/al-masraf.v7i2.305
Muhammad Darus Salam, W. D. (2020). ANALISIS TINGKAT KESEHATAN BANK MENGGUNAKAN METODE RGEC PADA PT BANK TABUNGAN NEGARA (PERSERO) Tbk. Periode 2017-2019. Accounting, Accountability, and Organization System (AAOS) Journal, 2(1), 51–76. https://doi.org/10.47354/aaos.v2i1.240
Muhammad Saifi; . Moch. Dzulkirom, A. E. J. W. (2016). ANALISIS EFEKTIVITAS PENGELOLAAN MODAL KERJA TERHADAP PROFITABILITAS BANK (Studi pada PT Bank Tabungan Negara Persero Tbk yang Terdaftar di BEI Tahun 2012-2014). Jurnal Administrasi Bisnis, 35(Vol 35, No 1 (2016): JUNI), 1–7. http://administrasibisnis.studentjournal.ub.ac.id/index.php/jab/article/view/1336/1721
Ningsih, L. N., & Reviandani, W. (2022). Analisis Tingkat Kesehatan Bank Menggunakan Metode Risk Profile, Good Corporate Governance, Earnings, Dan Capital Pada Pt Bank Tabungan Negara (Persero) Tbk. Kinerja, 5(01), 140–157. https://doi.org/10.34005/kinerja.v5i01.2339
Otoritas Jasa Keuangan. (2017). SE OJK Nomor 14/SEOJK.03. Otoritas Jasa Keuangan, 177. https://medium.com/@arifwicaksanaa/pengertian-use-case-a7e576e1b6bf
Puspitaningrum, F., & Triyuwono, I. (2008). Analisis Perbedaan Rasio Likuiditas Dan Rasio Profitabilitas Sebagai Alat Ukur Kinerja Keuangan Antara Bank Konvensional Dan Bank Syariah. Tema, 9(1), 18–38.
Putri, Y. M., Rahman, A., & Hidayati, K. (2021). Analisis Rasio Profitabilitas, Rasio Likuiditas, Dan Rasio Solvabilitas, Dalam Menilai Kinerja Keuangan Pada Pt. Bank Rakyat Indonesia (Persero), Tbk Yang Terdaftar Di Bursa Efek Indonesia. Equity: Jurnal Akuntansi, 2(1), 14–26. https://doi.org/10.46821/equity.v2i1.198
Saputra, A. (2017). Pengaruh Sistem Internal, Kontrol, Audit Internal dan Penerapan Good Corporate Governance Terhadap Kecurangan (FRAUD) perbangkan (Studi Kasus Pada Bank Syariah Anak Perusahaan BUMN di Medan). Owner (Riset Dan Jurnal Akuntansi)Riset Dan Jurnal Akuntansi, 1(1), 48–55.
Sari, I., & Aisyah, E. N. (2022). Pengaruh Financing To Deposit Ratio (Fdr), Profit Sharing Ratio (Psr), Zakat Performance Ratio (Zpr), Dan Dana Pihak Ketiga (Dpk) Terhadap Market Share Dengan Return on Asset (Roa) Sebagai Variabel Mediasi. Jurnal Ilmiah Ekonomi Islam, 8(03), 2765–2777. https://www.jurnal.stie-aas.ac.id/index.php/jei/article/view/6766%0Ahttps://www.jurnal.stie-aas.ac.id/index.php/jei/article/download/6766/2775
Sovia, S. E., Saifi, M., & Husaini, A. (2016). Analisis Perbandingan Kinerja Keuangan Bank Konvensional Dan Bank Syariah Berdasarkan Rasio Keuangan Bank. Jurnal Administrasi Bisnis, 37(1), 129–136. https://media.neliti.com/media/publications/87164-ID-analisis-perbandingan-kinerja-keuangan-b.pdf
Suryani, F., Erina, S., Pujiono, P., Siregar, H. A., & Suharti, S. (2022). Analisis Pengaruh Current Ratio, Debt To Equity Ratio, Return on Equity Ratio, Price Earning Ratio Dan Dividend Payout Ratio Terhadap Harga Saham Pada Perusahaan Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018. Procuratio : Jurnal Ilmiah Manajemen, 10(2), 203–216. https://doi.org/10.35145/procuratio.v10i2.2027
Wahyudi, N., & Mutawali, M. (2023). Analisis Tingkat Kesehatan Keuangan dan Valuasi Saham Berdasarkan Risk Based Bank Rating Dan Dividend Discounted Model Pada PT Bank Tabungan Negara (Persero) Tbk Periode (2012 – 2021). Jurnal Arastirma, 3(1), 125. https://doi.org/10.32493/arastirma.v3i1.28334
Yuliana, I. R., & Listari, S. (2021). Pengaruh CAR, FDR, Dan BOPO Terhadap ROA Pada Bank Syariah Di Indonesia. Jurnal Ilmiah Akuntansi Kesatuan, 9(2), 309–334. https://doi.org/10.37641/jiakes.v9i2.870
Yuniwati, A. S., Aulia, A. L., & Putri, A. R. P. (2024). Analisis Rasio Profitabilitas, Rasio Solvabilitas, Rasio Likuiditas dan Rasio Pasar Terhadap Kinerja Keuangan PT. Bank Central Asia Tbk. EKOMA: Jurnal Ekonomi, Manajemen, Akuntansi, 3(4), 334–350.
Copyright (c) 2025 Retno Wahyuning Khusnul Khotimah, esy nur aisyah
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.
