ANALISIS LIKUIDITAS DAN PROFITABILITAS PADA PT. BANK NEGARA INDONESIA SYARIAH SEBELUM DAN SAAT COVID 19

Abstract

The financial performance of a bank is very important because it is an overview of the results of the accounting process in a certain period to evaluate and determine decisions. Some of the financial performance analysis tools of a company that are used in general include liquidity ratio, solvency ratio and rentability ratio. This research uses a type of Descriptive with Quantitative approach. In this study, the data used for this study is the financial data of balance sheet report and profit and loss statement at BNI Syariah Bank in 2019 and 2020. The technique used in this study is to use ratios related to liquidity ratios and profitability ratios. The results showed that (1)Liquidity at BNI Syariah Bank which is assessed using FDR ratio results are unhealthy due to the impact of the Covid-19 pandemic (2) Profitability at BNI Syariah Bank which is assessed using ROE and ROA ratios obtained different results, because ROE is considered unhealthy while ROA is considered healthy. The cause of unhealthy ROE is a factor of its profit growth due to the impact of Covid-19.