Dari pandemi ke Pra Spin-Off: analisis net profit margin BTN Syariah 2020 hingga 2024
Abstract
This study analyzes the trends in Net Profit Margin (NPM) of BTN Syariah for the period 2020–2024 to identify profitability patterns during the pandemic, economic recovery, and prior to its transformation into a national Islamic bank. Net profit and revenue data were obtained from the annual reports of BTN Syariah and processed using a quantitative descriptive approach. The results indicate NPM fluctuations influenced by restructuring policies, banking service digitalization, and adaptive risk management strategies. NPM increased significantly during the recovery era but corrected during spin-off preparations. These findings recommend strengthening product innovation, digital banking, and risk governance to maintain the competitiveness of national Islamic banks in the future.
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