Kinerja Solvabilitas BCA Syariah: analisis debt to equity ratio tahun 2020–2024
Abstract
This study aims to assess the solvency performance of Bank BCA Syariah during the 2020–2024 period using the Debt to Equity Ratio (DER) as the primary indicator. DER is applied to evaluate the bank’s ability to meet its long-term obligations based on its capital structure. The research uses secondary data obtained from the annual financial statements of Bank BCA Syariah. A descriptive quantitative approach is employed to identify trends, variations, and the stability of DER over the observed years. The findings indicate that the bank’s DER remains relatively stable and within acceptable levels according to Islamic banking standards, although fluctuations occur due to asset growth, liability composition changes, and capital management policies. Overall, the solvency condition of Bank BCA Syariah during the study period is considered healthy and capable of supporting its operational sustainability. These results provide valuable insights for management and regulators in evaluating the bank’s capital resilience amid ongoing economic challenges.
Downloads
References
Aisyah, E. N. (2022). Pengaruh FDR , PSR , Zakat Performance Ratio , dan Dana Pihak Ketiga Terhadap Market Share Dengan ROA Sebagai Variabel Mediasi. 8(03), 2765–2777.
Aisyah, E. N. (2024). The right literacy on the right performance : Does Islamic financial literacy affect business performance through Islamic financial inclusion ? Keyword s. 11(3), 275–289. https://doi.org/10.18488/35.v11i3.3766
Choirunnisyah, J., & Aisyah, E. N. (2022). Intellectual Capital and Firm Value : The Role of Financial Performance as Intervening Variable. 5(05), 1300–1308. https://doi.org/10.47191/jefms/v5-i5-11
Choiruddin, M. N. (2017). Analisis Debt To Equity Ratio (Der), Return On Assets (Roa), Return On Equity (Roe), Net Profit Margin (Npm) Terhadap Stock Price (Harga Saham) Pada Perusahaan Saham Syariah Sektor Makanan Dan Minuman Periode Tahun 2013-2016. El Dinar: Jurnal Keuangan dan Perbankan Syariah, 5(2), 27-43. https://repository.uin-malang.ac.id/4753/
Dewi, S., Ajizah, N., & Widarjono, A. (2023). Indonesia ’ s Islamic Banking Stability in The Shadow of the Covid-19 Outbreak Stabilitas Perbankan Syariah Indonesia di Bayang-bayang Wabah Covid-19. 10(1), 57–68. https://doi.org/10.20473/vol10iss20231pp57-68
Dewi, S. R. (2023). Upgrading Tata Kelola Keuangan Bagi UMKM Terintegrasi Dengan Financial Digital. Jurnal Pengabdian Masyarakat, 4(1), 135–147. https://doi.org/10.32815/jpm.v4i1.1144
Fitriyani, A., Irawan, R., & Rifandi, Y. A. (2025). Pengaruh Kebijakan Struktur Modal dan Likuiditas Terhadap Risiko Keuangan Pada Bank Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan Periode 2019-2023. 3(c), 143–151.
Ibad, K., & Aisyah, E. N. (2025). Analisis Rasio Profitabilitas untuk Menilai Kinerja Keuangan PT Bank Amar Indonesia Pendahuluan. 3, 383–390.
Ichsan, N. (2013). PENGELOLAAN LIKUIDITAS BANK SYARIAH Nurul Ichsan 1. 82–103.
Lestari, A., & Rahmayanti, D. (2023). Analysis of factors that cause financial distress in Islamic commercial banks. 3(3), 195–203.
OJK. (n.d.). Annual Report.
Pratami, A. (2024). PROSIKLIKALITAS (PROCYCLICALITY) PEMBIAYAAN BANK SYARIAH DAN IMPLIKASINYA TERHADAP STABILITAS KEUANGAN DAN PROFITABILITAS DI NEGARA-NEGARA ANGGOTA ORGANISASI KERJA SAMA ISLAM (OKI).
Rama, A. (2016). KOMITE NASIONAL KEUANGAN SYARIAH. Opini Republika.
Sutrisno, S., Panuntun, B., & Adristi, F. I. (2020). THE EFFECT OF COVID-19 PANDEMIC ON THE PERFORMANCE OF ISLAMIC BANK IN INDONEISA. 23(2), 125–136. https://doi.org/10.34209/equ.v23i2.2245
Tjandra, R. (2022). JIMEA | Jurnal Ilmiah MEA ( Manajemen , Ekonomi , dan Akuntansi ). 6(1), 371–389.
Ush, N., Titis, D., & Wardani, K. (2018). Analisis Likuiditas Pada Bank Syariah di Indonesia Pendahuluan Tinjauan Pustaka. 2(2).
Wikaningtyas, S. U. (2024). Determinan Faktor Internal Non-Performing Financing Bank. 2, 387–400.
Zuardi, M. H. (2022). Measuring Islamic Banks Health Using Solvabilitas Financial Ratios. 3(2021), 17–33.
Copyright (c) 2026 Titania Putri Arini, Esy Nur Aisyah
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.
