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This study aims to see how the difference in financial performance between state-owned banks and national private banks through analysis from 2019 to 2022, using the RGEC approach to measure the level of bank health and the Zmijewski model to measure financial distress. With descriptive and comparative research types, as well as a quantitative approach, secondary data from four state-owned banks (Mandiri, BRI, BNI, BTN) and four private banks (BCA, CIMB, Danamon, Permata) were used. The analysis shows that private banks and state-owned banks do not have significantly different health levels in terms of risk profile (LDR and NPL), GCG, and earnings (NIM, ROA, BOPO). However, there are differences in the capital aspect (CAR). Overall, based on the Zmijewski X-score method, between private banks and state-owned banks do not have significantly different financial distress conditions. In conclusion, from 2019 to 2022, both state-owned banks and private banks show healthy financial conditions. Even though there are differences in the capital aspect, the overall health of state-owned banks is not significantly different from private banks.

This research explores the evaluation of financial performance in banking companies through financial ratio analysis and case studies. Analyzing three banks – BNI, BRI, and Bank Mandiri – reveals variations in stock prices, financial efficiency, and net profit performance. The conclusion is that BNI's stock is undervalued, BRI's is overvalued, and Bank Mandiri's situation is mixed. Although debt ratios are safe, both ROA and ROE fall below standards. However, operational efficiency is reflected in a healthy NPM. This study provides in-depth insights into the complexity of banking companies' performance.

Financial Accounting Standards are accounting standards compiled by official institutions. SAK contains accounting rules and procedures, one of which is the principle of presentation and disclosure (PPP). Business combination is a phenomenon of the Company to gain control over another company operating as a business. This research uses descriptive analysis to collect data relevant to the topic of discussion, conducted by reviewing the financial statements of PT Bank BRI (Persero) Tbk. which can be accessed through the Indonesia Stock Exchange website. The result of this research is that the parent company implements a business combination system by identifying the acquired party based on its acquisition value. This research aims to apply and develop the information collected to find the best solution to study the process of business combination operations in the company.