Perkembangan Return on Equity (ROE) sebagai Indikator Profitabilitas Bank Mega Syariah 2020–2024
Abstract
Analisis perkembangan Return on Equity (ROE) dilakukan untuk menilai tingkat profitabilitas Bank Mega Syariah pada periode 2020–2024. ROE berfungsi sebagai indikator kemampuan bank dalam menghasilkan laba berdasarkan modal yang dimiliki pemegang saham, sehingga menjadi ukuran penting dalam mengevaluasi efektivitas manajemen dan kinerja keuangan. Metode yang digunakan berupa analisis deskriptif kuantitatif dengan memanfaatkan data laporan keuangan tahunan Bank Mega Syariah. Hasil analisis menunjukkan adanya fluktuasi nilai ROE selama lima tahun terakhir, yang dipengaruhi oleh perubahan laba bersih, tingkat efisiensi operasional, serta dinamika kondisi ekonomi makro yang berpengaruh terhadap aktivitas perbankan syariah. Pola perkembangan tersebut memberikan gambaran mengenai sejauh mana bank mampu mengelola modal secara optimal untuk menghasilkan keuntungan. Temuan ini diharapkan dapat menjadi dasar evaluasi bagi manajemen dalam meningkatkan profitabilitas serta menyediakan informasi bagi pemangku kepentingan terkait kesehatan dan daya saing Bank Mega Syariah di industri perbankan syariah.
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