ANALYSIS OF THE FINANCIAL SOUNDNESS LEVEL OF BRI BANK AND BSI BANK USING THE RBBR METHOD
Abstract
The growth of banking assets in Indonesia over the past five years has shown a significant increase. PT Bank Rakyat Indonesia (BRI) has consistently recorded asset growth, although its growth rate has declined each year. Meanwhile, PT Bank Syariah Indonesia (BSI) experienced rapid asset growth following its merger in 2021. This phenomenon confirms that a bank’s soundness is not determined solely by asset expansion, but also by the quality of financing, corporate governance, profitability, and capital adequacy. This study aims to analyze and compare the soundness levels of BRI and BSI during the 2020–2024 period using the Risk-Based Bank Rating (RBBR) method, which consists of four main factors: Risk Profile (NPL and LDR for BRI; NPF and FDR for BSI), Good Corporate Governance (GCG), Earnings (ROA and NIM), and Capital (CAR). This research employs a descriptive quantitative approach using secondary data obtained from annual financial reports, which were then analyzed based on the RBBR composite rating. The results show that, overall, BRI and BSI were categorized as “Very Healthy” from 2021 to 2024. The only exception was BSI in 2020, which was categorized as “Healthy” due to the merger phase. BRI demonstrates stronger profitability, as reflected in its higher NIM, while BSI shows stronger performance in liquidity and corporate governance.In conclusion, both banks have a very strong soundness profile, although each has different strengths. These findings have implications for strategies aimed at strengthening competitiveness and enhancing national banking supervision.
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Program Studi Akuntansi