Publication Search

This study aims to analyze the financial performance of four major banks in Indonesia, namely PT Bank Central Asia (BCA), PT Bank Negara Indonesia (BNI), PT Bank Mega, and PT Bank Rakyat Indonesia (BRI), during the period 2019–2023. The analysis was conducted using financial ratios that include liquidity (current ratio, quick ratio), profitability (return on assets, return on equity), solvency (debt to equity ratio, debt to total asset ratio), efficiency (net interest margin), and market ratio (price to earnings ratio, dividend yield). This study uses a descriptive qualitative method with secondary data obtained from annual financial reports. The results of the study show significant differences in financial management among the banks analyzed. Bank BNI stands out in terms of liquidity, while Bank BRI excels in profitability and asset efficiency. Bank BCA shows good financial stability, while Bank Mega dominates in market attractiveness and dividend policy. However, each bank also faces challenges, such as low asset efficiency at Bank BNI, performance fluctuations at Bank BRI, and challenges in increasing profitability at Bank BCA.

Measuring financial performance is important because a healthy bank will influence public trust and the achievement of an effective and efficient economic system. This research aims to determine the financial performance of PT. Bank Mandiri (Persero) Tbk in 2018-2022. The variables of this research are financial performance, return on assets, return on equity, net profit margin and operating expenses, operating income. The population and sample of this research are financial reports in the form of balance sheets and profit and loss from PT. Bank Mandiri (Persero) Tbk 2018-2022. Data collection was carried out using documentation techniques. The results of this research indicate that the financial performance of PT. Bank Mandiri (Persero) Tbk in 2018-2022 based on Bank Indonesia standards is classified as healthy. This is influenced by an increase in interest income, which causes growth in net profit.

The development of the banking industry in Indonesia is highly regarded, making the presence of banking institutions essential. It is known that the banking industry plays a strategic role in supporting the implementation of national development to enhance equitable development. To become a sufficiently good bank, measuring performance as an indicator of success is an absolute requirement. This research aims to determine whether the Risk Based Bank Rating approach can measure Financial Performance and the Risk Based Bank Rating moderated by Capital Structure can measure Financial Performance. Case study of state-owned banks listed on the Indonesia Stock Exchange in 2019-2022. This research uses secondary data and research methods used is quantitative. The results show that Non-Performing Loans have a negative impact on financial performance, the Loan to Deposit Ratio (LDR) has a significant impact on Return On Assets (ROA), the Net Interest Margin (NIM) has a positive and significant impact on financial performance measured by Return On Assets (ROA). Operating Expenses to Operating Income (BOPO) has a negative and significant impact on financial performance measured by Return On Assets (ROA). The Capital Adequacy Ratio (CAR) has a significant impact on financial performance. Capital Structure has a significant impact on Non-Performing Loans (NPL) compared to financial performance. Capital Structure significantly affects the Net Interest Margin (NIM) concerning financial performance. The capital structure between operating expenses and operating income can influence a company's performance.    

This research aims to examine the impact of financial performance on stock return investment decisions of private investors using financial ratio analysis on LQ45 companies. The analysis focuses on the influence of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) ratios on stock return.The analysis results indicate that ROA has a positive impact on stock return, as excellent ROA performance reflects management's ability to manage assets to achieve profitability, which can attract investor interest in buying company shares and lead to increased stock return. However, ROE and NPM do not have a positive impact on stock return. Investors tend to consider other financial factors, so even with high ROE and NPM, if other financial indicators show negative performance, company shares may still be perceived poorly by investors.The implications of this research highlight the importance for companies to focus on financial performance, especially ROA, in investment decision-making. Additionally, investors are advised to consider all financial aspects holistically when evaluating the investment potential of stocks.

Abstract. The purpose of the financial reporting system described above refers to conventional BTN financial reports as a whole because the financial reports at BTN Syariah KCS Banjarmasin still return to their parent bank where all BTN Syariah throughout Indonesia are business units of BTN Conventional. The research method in this study was carried out qualitatively with a descriptive approach. This research data uses primary and secondary data. Data collection techniques use observation and interviews. Meanwhile, research techniques use data presentation and drawing conclusions. Based on the results of the research, it shows that the processing of earnings management at BTN Syariah KCS Banjarmasin is quite efficient due to good working capital turnover as a means of generating profits. Judging from the net profit margin, it is quite efficient with an average percentage of 78.02%. The rate of return on assets is also efficient, although it continues to decline with a percentage of 1.41% and the rate of return on capital is considered effective with an average percentage of 13.15%. The author provides input to the bank so that the management of the financial reporting system at BTN KCS Banjarmasin is managed by the bank at each branch office or unit so that each financial report and profit management at the bank is more specific. Islamic banking academics should always participate in the development of sharia banking by providing input to financial institutions and also providing understanding to the public so they can differentiate between the bank interest system and the profit sharing system in banking. And also provide knowledge so that people do not get involved in the practice of interest which can actually lead to usury.

The purpose of this research is to find out what factors in financial performance influence the growth of profitability at Bank Danamon and to find out whether company size at Bank Danamon can affect the growth of profitability at Bank Danamon. In conducting this research, the researcher was guided by previous studies and the research method used in this method was quantitative research and for the validity of the data, the researcher took samples from the official Danamon bank financial reports that had been published and had been processed by the researcher. The results of the analysis in this study show that the Capital Adequacy Ratio (CAR), Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), and company size have a significant positive influence on bank Danamon TBK's profitability, while Net Interest Margin (NIM) and BOPO have no effect on the profitability of bank Danamon Tbk.

This research was conducted with the aim of determining the effect of operational costs on operating income (BOPO) on return on assets (ROA) at PT Bank Negara Indonesia Tbk, the effect of net interest margin (NIM) on return on assets (ROA) at PT Bank Negara Indonesia Tbk and The Influence of Operational Costs on Operating Income (BOPO) and Net Interest Margin (NIM) on Return on Assets (ROA) at PT Bank Negara Indonesia Tbk. The type of research used in this research is quantitative descriptive. The population used is the financial report of PT Bank BNI and the sample is the financial report of PT Bank BNI which has been audited for the period 2012-2021. The data analysis used is the classic assumption test, linear regression test and hypothesis test. The results of multiple linear regression obtained the equation ROA = 7.163 - 0.091BOPO + 0.382NIM. The research results show that partially BOPO has a significant effect on ROA with a sig value of 0.04 < 0.05 and a tcount value of 9.413 > ttable > 2.364). NIM has a significant effect on ROA with a sig value of 0.009 < 0.05 and a t value of 3.557 > t table 2.364. BOPO and NIM simultaneously influence ROA with a Fcount value of 130.673 > Ftable 4.74 and a significance value of 0.000 < 0.05.

This research was conducted with the aim of determining the effect of operational costs on operating income (BOPO) on return on assets (ROA) at PT Bank Negara Indonesia Tbk, the effect of net interest margin (NIM) on return on assets (ROA) at PT Bank Negara Indonesia Tbk and The Influence of Operational Costs on Operating Income (BOPO) and Net Interest Margin (NIM) on Return on Assets (ROA) at PT Bank Negara Indonesia Tbk. The type of research used in this research is quantitative descriptive. The population used is the financial report of PT Bank BNI and the sample is the financial report of PT Bank BNI which has been audited for the period 2012-2021. The data analysis used is the classic assumption test, linear regression test and hypothesis test. The results of multiple linear regression obtained the equation ROA = 7.163 - 0.091BOPO + 0.382NIM. The research results show that partially BOPO has a significant effect on ROA with a sig value of 0.04 < 0.05 and a tcount value of 9.413 > ttable > 2.364). NIM has a significant effect on ROA with a sig value of 0.009 < 0.05 and a t value of 3.557 > t table 2.364. BOPO and NIM simultaneously influence ROA with a Fcount value of 130.673 > Ftable 4.74 and a significance value of 0.000 < 0.05.