Menakar Ketahanan Profitabilitas Bank BCA Syariah: Analisis ROA dalam Dinamika Pertumbuhan Aset dan Pembiayaan
Abstract
This study assesses the profitability resilience of PT Bank BCA Syariah (BCAS) during the 2020–2024 period, focusing on Return on Assets (ROA) and its relationship to the dynamics of asset growth, financing, and funding structure (TPF/FDR). Using BCAS's financial overview data (Annual Report 2024) and empirical evidence from Islamic banking literature—including several publications by Esy Nur Aisyah—this paper explores key internal factors (operational efficiency/BOPO, financing quality/NPF, FDR, CAR) and managerial implications for maintaining medium-term profitability. The findings indicate that BCAS's ROA increased gradually (1.1% → 1.6% between 2020–2024), in line with financing expansion, improved operational efficiency, and increased TPF; however, the increase in NPF and the decrease in CAR (although remaining high in absolute terms) indicate areas for monitoring. (Data source: PT Bank BCA Syariah Annual Report 2024).
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References
Aisyah, E. N. (2019). Model Pendampingan Pembiayaan Mikro Pada Mahasiswa Berbasis Entrepreneurship. El Dinar, 7(1), 48. https://doi.org/10.18860/ed.v7i1.6910
Aisyah, E. N. (2018). Analisis Kinerja Keuangan Perbankan Syariah di Indonesia. UIN Malang Repository.
https://etheses.uin-malang.ac.id/13045/
Aisyah, E. N., & Umami, A. K. (2022). Financial Factors Contribution to SMEs’ Profitability. Journal of Business and Banking, 12(1), 19. https://doi.org/10.14414/jbb.v12i1.2956
Rizal, F., & Rofiqo, A. (2020). DETERMINANTS OF SHARIA BANKING PROFITABILITY: Empirical Studies in Indonesia 2011-2020. El Barka: Journal of Islamic Economics and Business, 3(1), 137–161. https://doi.org/10.21154/elbarka.v3i1.2051
Saleh, I., & Abu Afifa, M. (2020). The effect of credit risk, liquidity risk and bank capital on bank profitability: Evidence from an emerging market. Cogent Economics & Finance, 8(1), 1814509. https://doi.org/10.1080/23322039.2020.1814509
Utami, R. S., & Pramono, N. H. (2024). PENGARUH FAKTOR – FAKTOR PENENTU TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA TAHUN 2020 -2022. 08(03).
Ira Tusiyani & Fetria Eka Yudiana (2024). Determinants Of The Profitability Of Islamic Commercial Banks In Indonesia. WADIAH: Jurnal Perbankan Syariah. DOI: 10.30762/wadiah.v8i2.1445
Hosen, M. N., Muhari, S., & Kardius, K. C. (2021). The effects of productivity and liquidity on the profitability of Islamic banks in Indonesia (2011–2020). Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 13(2), 411–430. https://doi.org/10.15408/aiq.v13i2.22585
Wahyudi, R. (2021). Determinants of profitability in Indonesian Islamic banks. International Journal of Islamic Banking & Economics (IJBE) / (atau jurnal terkait). http://dx.doi.org/10.33019/ijbe.v5i1.333
Insis (UMSU) — (2024). The influence of DPK, NPF, and BOPO on ROA of Islamic Commercial Banks in Indonesia. INSIS Proceedings (prosiding internasional / jurnal kampus). PDF (open access): https://jurnal.umsu.ac.id/index.php/insis/article/download/18351/pdf
Wahyudi, R. (2015). Determinants of profitability in Indonesian Islamic banks (earlier foundational version). (media Neliti). PDF: https://media.neliti.com/media/publications/398862-determinants-of-profitability-in-indones-3d82a832.pdf
Wahyunitasari, E. D. (2024). Pengaruh BOPO, BI Rate, NPF dan DPK terhadap ROA pada perbankan syariah Indonesia (2019–2024). AIJIS / e-Journal (2024). Halaman: https://ejournal.uiidalwa.ac.id/index.php/aijis/article/view/1981
Nisa’, K., Andriansyah, Y., & Hasan, B. B. (2023). Determinants of profitability in Indonesian Islamic banks: Financial and macroeconomic insights. Journal of Islamic Economics Lariba, 9(2), 567–590. https://doi.org/10.20885/jielariba.vol9.iss2.art14
PT Bank BCA Syariah. (2024). Annual Report 2024. BCAS. https://www.bcasyariah.co.id/cfind/source/files/annual-report/annual-report-pt-bank-bca-syariah-2024---idn_compressed.pdf
Zulianty, Z. F., & Witono, B. (2025). Analysis of Financial Statements as a Tool to Measure the Financial Performance of Islamic Banks in Indonesia (2021–2023). Majapahit Journal of Islamic Finance and Management, 5(3), ... DOI: 10.31538/mjifm.v5i3.583
Aisyah, E. N. (2018). Analisis Kinerja Keuangan Perbankan Syariah di Indonesia. UIN Malang Repository.
https://etheses.uin-malang.ac.id/13045/
Aisyah, E. N., & Umami, A. K. (2022). Financial Factors Contribution to SMEs’ Profitability. Journal of Business and Banking, 12(1), 19. https://doi.org/10.14414/jbb.v12i1.2956
Rizal, F., & Rofiqo, A. (2020). DETERMINANTS OF SHARIA BANKING PROFITABILITY: Empirical Studies in Indonesia 2011-2020. El Barka: Journal of Islamic Economics and Business, 3(1), 137–161. https://doi.org/10.21154/elbarka.v3i1.2051
Saleh, I., & Abu Afifa, M. (2020). The effect of credit risk, liquidity risk and bank capital on bank profitability: Evidence from an emerging market. Cogent Economics & Finance, 8(1), 1814509. https://doi.org/10.1080/23322039.2020.1814509
Utami, R. S., & Pramono, N. H. (2024). PENGARUH FAKTOR – FAKTOR PENENTU TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA TAHUN 2020 -2022. 08(03).
Ira Tusiyani & Fetria Eka Yudiana (2024). Determinants Of The Profitability Of Islamic Commercial Banks In Indonesia. WADIAH: Jurnal Perbankan Syariah. DOI: 10.30762/wadiah.v8i2.1445
Hosen, M. N., Muhari, S., & Kardius, K. C. (2021). The effects of productivity and liquidity on the profitability of Islamic banks in Indonesia (2011–2020). Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 13(2), 411–430. https://doi.org/10.15408/aiq.v13i2.22585
Wahyudi, R. (2021). Determinants of profitability in Indonesian Islamic banks. International Journal of Islamic Banking & Economics (IJBE) / (atau jurnal terkait). http://dx.doi.org/10.33019/ijbe.v5i1.333
Insis (UMSU) — (2024). The influence of DPK, NPF, and BOPO on ROA of Islamic Commercial Banks in Indonesia. INSIS Proceedings (prosiding internasional / jurnal kampus). PDF (open access): https://jurnal.umsu.ac.id/index.php/insis/article/download/18351/pdf
Wahyudi, R. (2015). Determinants of profitability in Indonesian Islamic banks (earlier foundational version). (media Neliti). PDF: https://media.neliti.com/media/publications/398862-determinants-of-profitability-in-indones-3d82a832.pdf
Wahyunitasari, E. D. (2024). Pengaruh BOPO, BI Rate, NPF dan DPK terhadap ROA pada perbankan syariah Indonesia (2019–2024). AIJIS / e-Journal (2024). Halaman: https://ejournal.uiidalwa.ac.id/index.php/aijis/article/view/1981
Nisa’, K., Andriansyah, Y., & Hasan, B. B. (2023). Determinants of profitability in Indonesian Islamic banks: Financial and macroeconomic insights. Journal of Islamic Economics Lariba, 9(2), 567–590. https://doi.org/10.20885/jielariba.vol9.iss2.art14
PT Bank BCA Syariah. (2024). Annual Report 2024. BCAS. https://www.bcasyariah.co.id/cfind/source/files/annual-report/annual-report-pt-bank-bca-syariah-2024---idn_compressed.pdf
Zulianty, Z. F., & Witono, B. (2025). Analysis of Financial Statements as a Tool to Measure the Financial Performance of Islamic Banks in Indonesia (2021–2023). Majapahit Journal of Islamic Finance and Management, 5(3), ... DOI: 10.31538/mjifm.v5i3.583
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Published
2026-11-02
How to Cite
Husna, A. (2026). Menakar Ketahanan Profitabilitas Bank BCA Syariah: Analisis ROA dalam Dinamika Pertumbuhan Aset dan Pembiayaan. Maliki Interdisciplinary Journal, 4(11), 1405–1409. Retrieved from https://urj.uin-malang.ac.id/index.php/mij/article/view/20080
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