DER ( Debt to Equity Ratio) dalam sorotan

Mengukur kekuatan permodalan Bank Syariah Indonesia (BSI) selama 2020-2024

Authors

  • Anadia Hidayah Hidayah Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang

Keywords:

rasio solvabilotas, Debt to Equity Ratio, Struktur Permodalan, rasio keuangan, bank syariah indonesia

Abstract

This study aims to evaluate the solvency ratio as one of the indicators of financial health at Bank Syariah Indonesia (BSI) during the period of 2020–2024. The analysis focuses on the Debt to Equity Ratio (DER) as the main ratio that illustrates the comparison between total debt and shareholders’ equity. This research employs a descriptive quantitative method based on the published annual financial statements of BSI. The results indicate that in 2020–2021, the DER remained at a low level, reflecting a strong capital structure. However, from 2022 to 2024, the DER increased significantly, suggesting a higher reliance on debt financing and an escalation in leverage risk. These findings provide an overview of BSI’s solvency position and serve as a basis for improving capital structure management in the future. Moreover, this study is expected to contribute to the development of Islamic financial management theory and provide valuable information for stakeholders such as investors, management, and regulators.

Downloads

Download data is not yet available.

Downloads

Published

2025-11-28

How to Cite

Hidayah, A. H. (2025). DER ( Debt to Equity Ratio) dalam sorotan: Mengukur kekuatan permodalan Bank Syariah Indonesia (BSI) selama 2020-2024. Maliki Interdisciplinary Journal, 3(11), 1050–1056. Retrieved from https://urj.uin-malang.ac.id/index.php/mij/article/view/19926

Issue

Vol. 3 No. 11 (2025): NOVEMBER

Section

Articles

License

Authors who publish with this journal agree to the following terms:

  • 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.