Analisis Rasio Profitabilitas (ROA) pada Bank Victoria Syariah Periode 2020–2024
Keywords:
Bank Victoria Syariah; Bank Syariah Nasional (BSN); Return on Assets (ROA); Islamic Profitability; Islamic Banking Financial Analysis.
Abstract
This study analyzes the profitability performance of Bank Victoria Syariah during the 2020–2024 period using the Return on Assets (ROA) ratio as the main indicator. Financial data were obtained from the bank’s audited annual reports and evaluated through quantitative analysis. The results show fluctuating ROA values throughout the five-year period, with a significant improvement from 2022 to 2024. These changes reflect variations in asset growth, operational efficiency, and income performance. The upward trend in ROA during the final years indicates improved asset utilization and enhanced profitability as the bank prepared for its rebranding into Bank Syariah Nasional (BSN). This study contributes to the understanding of financial performance in Islamic banking and provides practical insights for strengthening profitability management.
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References
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Setyawati, I., Suroso, S., Rambe, D., & Susanti, Y. (2017). Peningkatan Kinerja Keuangan Melalui Manajemen Kesehatan Pada Bank Syariah Di Indonesia. 1(2), 149–161.
SOFYAN, M. (2019). Rasio keuangan untuk menilai kinerja keuangan. 17(2).
Syafaat, F., & Timuriana, T. (2025). Financial Performance Analysis of Islamic Bank Using FDR, ROA, ROE, and NPF Ratios. 7(1), 18–34.
Tyas, I. A. (2024). Pengaruh NPF, CAR dan BOPO Terhadap ROA pada Bank Victoria Syariah Periode 2015-2022. 4(1), 3125–3139.
Wahyu Izza Safira1a, E. N. A. (2024). ANALISIS TINGKAT KESEHATAN BANK SYARIAH SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN ANALYSING THE HEALTH OF ISLAMIC BANKS AND ITS IMPACT ON FIRM VALUE. 10(1), 85–93.
Wahyuning, R., Khotimah, K., & Aisyah, E. N. (2025). Analisis Peran Rasio Profitabilitas dalam Menilai Kesehatan Keuangan Bank Tabungan Negara ( BTN ) pada Periode 2019-2023. 3, 100–112.
Winarno, S. H. (2017). Penilaian Kinerja Keuangan Perusahaan Melalui Analisis Profitabilitas. IV(2).
Damayanti, D. (2021). Analisis Kinerja Keuangan Menggunakan Rasio Profitabilitas pada PT Bank Rakyat Indonesia ( Persero ) Tbk . Tahun 2018 – 2020. 3(4), 738–746.
Indah Sari1), E. N. A. (2022). Pengaruh FDR , PSR , Zakat Performance Ratio , dan Dana Pihak Ketiga Terhadap Market Share Dengan ROA Sebagai Variabel Mediasi. 8(03), 2765–2777.
Khotimah, H., & Aisyah, E. N. (2024). Analisis laporan keuangan PT . Unilever Indonesia Tbk melalui pendekatan rasio solvabilitas dan profitabilitas : Studi kasus laporan tahun 2019-2023. 2(12), 520–527.
Lidia Putri Diana Lase1, Aferiaman Telaumbanua2, A. R. H. (2022). Analisis Kinerja Keuangan Dengan Pendekatan Rasio Profitabilitas. 1(2), 254–260.
Naqi, N., & Aisyah, E. N. (2025). Analisis Profitabilitas dan Kinerja Keuangan PT Bio Farma Periode 2019-2023. 3, 2069–2075.
Nuri Zulfah Hijriyani1, S. (2017). Analisis profitabilitas perbankan syariah di indonesia sebagai dampak dari efisiensi operasional. 1(2), 194–209.
Nurwahidin2, E. &. (2022). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PROFITABILITAS BANK UMUM SYARIAH (BUS) DI INDONESIA. 5(November), 499–512.
Rismayanti, D., & Aisyah, E. N. (2023). EVIDENCE OF MODERATION MAQASHID SHARIA: FINANCIAL PERFORMANCE, ISLAMIC SOCIAL REPORTING AND THE VALUE OF THE COMPANY. 7(April), 77–91. https://doi.org/10.21070/perisai.v7i1.1659
Rizky Ramadhanty. (2020). ANALISIS FAKTOR YANG MEMPENGARUHI PROFITABILITAS (ROA) BANK SYARIAH DI INDONESIA TAHUN 2014-2018. 4(2), 294–308.
Setyawati, I., Suroso, S., Rambe, D., & Susanti, Y. (2017). Peningkatan Kinerja Keuangan Melalui Manajemen Kesehatan Pada Bank Syariah Di Indonesia. 1(2), 149–161.
SOFYAN, M. (2019). Rasio keuangan untuk menilai kinerja keuangan. 17(2).
Syafaat, F., & Timuriana, T. (2025). Financial Performance Analysis of Islamic Bank Using FDR, ROA, ROE, and NPF Ratios. 7(1), 18–34.
Tyas, I. A. (2024). Pengaruh NPF, CAR dan BOPO Terhadap ROA pada Bank Victoria Syariah Periode 2015-2022. 4(1), 3125–3139.
Wahyu Izza Safira1a, E. N. A. (2024). ANALISIS TINGKAT KESEHATAN BANK SYARIAH SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN ANALYSING THE HEALTH OF ISLAMIC BANKS AND ITS IMPACT ON FIRM VALUE. 10(1), 85–93.
Wahyuning, R., Khotimah, K., & Aisyah, E. N. (2025). Analisis Peran Rasio Profitabilitas dalam Menilai Kesehatan Keuangan Bank Tabungan Negara ( BTN ) pada Periode 2019-2023. 3, 100–112.
Winarno, S. H. (2017). Penilaian Kinerja Keuangan Perusahaan Melalui Analisis Profitabilitas. IV(2).
Published
2025-12-26
How to Cite
Aqil, B., & Aisyah, E. (2025). Analisis Rasio Profitabilitas (ROA) pada Bank Victoria Syariah Periode 2020–2024. Maliki Interdisciplinary Journal, 4(2), 178-184. Retrieved from https://urj.uin-malang.ac.id/index.php/mij/article/view/19930
Section
Articles
Copyright (c) 2025 Bima Labibul Aqil, Esy Nur Aisyah, Esy Nur Aisyah
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