Return on equity bca syariah 2020–2024: suatu kajian kritik finansial terhadap efisiensi, pertumbuhan ekuitas, dan manajemen risiko
Abstract
This study evaluates the Return on Equity (ROE) performance of PT Bank BCA Syariah over 2020–2024 from a financial critique perspective. Using secondary data from BCAS annual reports and empirical literature on profitability determinants in Islamic banking, the paper disentangles contributions from operational efficiency, equity dynamics, and asset quality to ROE changes. ROE rose from 3.1% to 5.9% over the period; the rise was driven by net income growth and improved cost efficiency, while very low NPF reduced provisioning needs. A critical reading cautions that ROE interpretation must account for denominator effects (equity growth) and risk-management strategies. The paper recommends comparative studies and use of complementary metrics to assess profit sustainability.
Downloads
References
Aisyah, E. N. (2021). Analisis Tingkat Kreativitas Wirausaha Mahasiswa Melalui Program Komunitas Entrepreneur. Repository Universitas Islam Negeri Maulana Malik Ibrahim Malang. Https://Repository.Uin-Malang.Ac.Id/8199/1/8199.Pdf, n.d. Aisyah, E. N. (2022).
Analisis kemampuan dinamis dalam kelangsungan hidup usaha kecil di ekosistem kewirausahaan selama COVID-19. Repository Universitas Islam Negeri Maulana Malik Ibrahim Malang. https://repository.uin-malang.ac.id/12094/
Aisyah, E. N. (2024). Linking demographic factors with family financial management competence and community lifestyle. Repository Universitas Islam Negeri Maulana Malik Ibrahim Malang. https://repository.uin-malang.ac.id/20052/
Anugra, T. S. (2025). Determinants of profitability in Indonesian Islamic banks. International Journal of Islamic Management. https://doi.org/10.69693/ijim.v3i1.273
Bank Indonesia. (2022). Laporan ekonomi makro & perbankan. https://www.bi.go.id/id/publikasi/laporan/Pages/default.aspx
Daulay, M. A. (2025). Return on equity and measurement in Islamic banking. Al-Bank: Journal of Islamic Banking and Finance.
Humairah, N., Andriansyah, Y., & Badjie, F. (2023). Determinants of profitability in Indonesian Islamic banks: Insights on financial performance. Unisia.
https://doi.org/10.20885/unisia.vol41.iss2.art9
Nisa’, K., Andriansyah, Y., & Hasan, B. (2022). Determinants of profitability in Indonesian Islamic banks: Financial and macroeconomic insights. Journal of Islamic Economics Lariba.
https://doi.org/10.20885/jielariba.vol9.iss2.art14
Nugrohowati, R. N. I. (2022). Investigating the determinants of Islamic bank’s profitability. Journal of Economics and Policy, 23(2). https://doi.org/10.23917/jep.v23i2.20409
Otoritas Jasa Keuangan. (2023). Statistik perbankan syariah. https://www.ojk.go.id/id/kanal/syariah/data-dan-statistik/
Purwasih, H. (2021). The determinant factors of profitability. Journal of Management & Economics. https://doi.org/10.24912/jmieb.v5i1.10023
Sukmaningrum, P. S. (2020). Determinants of Islamic bank profitability. Repository Universitas Airlangga. https://repository.unair.ac.id/id/eprint/118796
Sultan Ageng Wahyudi, T., Utami, F., & Sabrina, N. (2022). Profitability determinants of Indonesian Islamic banks: FDR and governance. Finansia.
https://doi.org/10.32332/finansia.v7i2.9516
Wahyudi, R. (2021). Determinants of profitability in Indonesian Islamic banking. Journal of Islamic Economics. http://ojs.ijbe-research.com/index.php/IJBE/index
Widarjono, A., Salandra, A., Susantun, I., & Ruchba, S. M. (2022). Determinant of Indonesian Islamic bank’s profitability: Lessons from the BRI Syariah case. Jurnal Ilmiah Ekonomi Islam. https://doi.org/10.29040/jiei.v8i3.6542
Widyakto, A., & Wahyudi, S. (2021). Analysis of factors affecting profitability of sharia commercial banks. Diponegoro International Journal of Business.
Copyright (c) 2025 Nurul Muawanah
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.
