ANALYSIS OF FINANCIAL PERFORMANCE DEVELOPMENT USING PROFITABILITY RATIO AT PT. STATE BANK OF INDONESIA (PERSERO)

Abstrak

The health of a bank may be influenced by its financial performance, which represents its success. Utilizing bank profitability criteria such as Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), this study intends to examine PT. Bank Negara Indonesia's financial performance. The researchers in this study used documentation strategies to gather data for their qualitative descriptive analysis. For the year 2021–2023, we looked at financial reports from PT. Bank Negara Indonesia, a company that is listed on the Indonesia Stock Exchange. Steps in the data analysis process involve gathering relevant information, organizing it, calculating results, comparing them to industry standards, and drawing conclusions. Based on the findings of this study, PT Bank Negara Indonesia (BNI) demonstrated a marked improvement in its financial performance from 2021 to 2023. This improvement was attributed to better asset management, more efficient use of equity, and overall operational efficacy. BNI's return on assets (ROA) increased from 1.22% in 2021 a moderately healthy level to 2.0% in 2023 a very good level. This indicates BNI’s success in optimizing asset utilization to boost profits. Meanwhile, BNI's ROE showed a positive trend, increasing from 9.26% in 2021 to 14.66% in 2023.