Analisis Return on Equity (ROE) dalam Mengukur Kinerja Keuangan Bank Muamalat Indonesia Periode 2020-2024
Abstract
Return on Equity (ROE) is an important indicator for evaluating a bank's ability to generate profits from its capital. ROE also serves as a benchmark for the efficiency of management's performance in managing shareholder equity. This study aims to examine the development of Bank Muamalat Indonesia's ROE in the 2020-2024 period based on financial reports. The results indicate that Bank Muamalat's ROE was in the unhealthy category for four of the five years observed. ROE in 2020 was 0.25%, falling to 0.22% in 2021, increasing to 0.51% in 2022, then falling again to 0.25% in 2023, and rising to 0.35% in 2024. These fluctuations in ROE were mainly influenced by inconsistent net profit performance, while equity showed an upward trend but was not matched by an increase in profitability. This study indicates that Bank Muamalat Indonesia still faces difficulties in improving capital efficiency, despite improvements in 2022 and 2024. Strategies to increase funding, improve operational efficiency, and enhance the quality of productive assets are needed to optimize ROE in the future.
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