Mengukur kinerja keuangan dan profitabilitas pada btpn syariah periode 2019 – 2023
Abstract
This study aims to evaluate the financial performance and profitability of Bank BTPN Syariah during the period from 2019 to 2023. BTPN Syariah operates based on Islamic principles and focuses on Islamic banking in Indonesia. To assess its performance, an analysis was conducted on several profitability ratios, such as Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results show that, despite some fluctuations in these ratios, the overall performance of the bank remains positive. NPM saw a significant increase in 2020 and 2021 but declined in 2023, which requires further attention. Meanwhile, both ROA and ROE showed a positive trend, with ROE remaining stable at 12.3% in 2023. The performance decline in 2023 indicates the need for a deeper analysis to identify areas for improvement. The study suggests that the bank should further develop its digital services and review its equity usage strategy to enhance profitability in the future.
Downloads
References
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
Febby Trinanda Partomuan, S. C. S. (2021). Pengaruh Cr, Der Dan Roe Terhadap Harga Saham Pada Perusahaan Sub Sektor Konstruksi Yang Terdaftar Di Indeks Idx Value 30 Periode 2015-2019. Jimen Jurnal Inovatif Mahasiswa Manajemen, 1(3), 242–255.
Hasan, H. (2021). Analisis Rasio Likuiditas, Aktivitas dan Profitabilitas untuk Mengukur Kinerja Keuangan pada PT Kibi Garden Pare’s. Jurnal Kewirausahaan, 8(1), 57–69.
Indira, I., Rodhiyah, M., & Kartikasari, E. D. (2023). ROA Memoderasi Pengaruh Growth Opportunity dan Intellectual Capital pada Nilai Perusahaan. Jurnal Akuntansi Indonesia, 12(2), 111. https://doi.org/10.30659/jai.12.2.111-123
Jessica, M. (2021). Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan Perusahaan Berdasarkan Rasio Profitabilitas Pada Pt. Telkom …. Jurnal Akuntansi, 54. https://ejurnal.ulbi.ac.id/index.php/akuntansi/article/view/1902
Lailatun Nikmah, S., & Nur Aisyah, E. (2022). Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Non Performing Financing (Npf) Di Bmt Nashrul Ummah Balen. Jurnal Tabarru’: Islamic Banking and Finance, 5(2), 387–397. https://doi.org/10.25299/jtb.2022.vol5(2).10799
Lailatus Sa’adah, Muhammad Rifqy Nurarifin, & Nur Aidah Fitriana. (2024). Analisis Rasio Profitabilitas Sebagai Alat Ukur Kinerja Keuangan PT Bank Central Asia. Lokawati : Jurnal Penelitian Manajemen Dan Inovasi Riset, 2(5), 144–155. https://doi.org/10.61132/lokawati.v2i5.1188
Oktavia, D., & Andarsari, P. R. (2024). Pengaruh Current Ratio, Net Profit Margin, Total Asset Turnover Dan Debt To Equity Ratio Terhadap Harga Saham Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bei. RISTANSI: Riset Akuntansi, 4(2), 190–198. https://doi.org/10.32815/ristansi.v4i2.2018
Rosida, S. N., & Aisyah, E. N. (2021). Dewan Redaksi Jurnal Riset Akuntansi & Komputerisasi Akuntansi Chife in Editor. Jrak, 12(2), 96–110.
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
Taufik, M. I. (2024). Analisis Perbandingan Kinerja Keuangan Perbankan Syariah Yang Melantai di Bursa Efek Indonesia : Studi Kasus Perbandingan Kinerja Keuangan Bank Syariah Indonesia dan Bank BTPN Syariah. Jurnal Ilmiah Ekonomi Islam, 10(1), 217. https://doi.org/10.29040/jiei.v10i1.11107
Copyright (c) 2025 Agustina Anggrainie, 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.
