Analisis Return on Equity (ROE) pada Bank BTN Syariah tahun 2020–2024
Abstract
This article analyzes Bank BTN Syariah's profitability ratio using Return on Equity (ROE) from 2020 to 2024. ROE started at 10.02% in 2020 during the pandemic challenges, increased sharply to a peak of 16.42% in 2022 during the economic recovery phase, reached an overall average profitability of 12.94% over five years, then declined to 10.76% in 2024 amid market pressures. The literature review examines several empirical studies that position ROE as a key profitability indicator for Islamic banking operations. The analysis results show a cyclical ROE pattern that displays a significant spike during the recovery implementation, then contrasted with a reversal of the decline during the recovery under stress conditions. Therefore, it requires a strategic equity management approach that targets sustainable performance, which exceeds the 15% profitability benchmark threshold for a competitive position in the Indonesian Islamic financial sector landscape
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