Analisis Profitabilitas dalam Menilai Kinerja Keuangan Bank Umum BUMN 2022–2024
(Pendekatan Deskriptif Kuantitatif)
DOI:
https://doi.org/10.55606/jurimbik.v6i1.1641Keywords:
Net Profit Margin, Profitability, ROA, ROE, State-Owned Banks.Abstract
This study aims to comprehensively analyze the financial performance of Indonesia’s state-owned commercial banks (BUMN) during the 2022–2024 period by employing profitability ratios, including Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), as the primary indicators of performance. The research adopts a quantitative descriptive method with a comparative approach, utilizing secondary data derived from the annual financial statements published by the Indonesia Stock Exchange (IDX). The analysis results indicate that the overall profitability performance of BUMN banks remains relatively stable, with a notable improvement observed in 2023, reflecting the banks’ ability to manage assets, capital, and operational efficiency effectively. Among the observed banks, Bank Mandiri and Bank Rakyat Indonesia (BRI) consistently demonstrate the highest profitability and efficiency levels, supported by optimal asset utilization and effective cost management. Conversely, Bank Tabungan Negara (BTN) recorded the lowest profit margin, primarily due to its focus on the housing credit sector with higher operational risks. Overall, the study concludes that the financial performance of Indonesia’s state-owned banks during 2022–2024 can be categorized as healthy and sustainable, indicating sound profitability and strong resilience in the national banking industry.
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