M Fajar Rizky Heryanto
UIN Jurai Siwo Lampung

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Analisis Laporan Keuangan Dengan Metode Common Size Dalam Mengukur Kinerja Keuangan Pada BSI Periode 2024 M Fajar Rizky Heryanto; Anggoro Sugeng
WADIAH Vol. 10 No. 1 (2026): Wadiah: Jurnal Perbankan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Syekh Wasil Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/wadiah.v10i1.2879

Abstract

The large-scale withdrawal of funds by Muhammadiyah from Bank Syariah Indonesia in 2024 created liquidity pressure and raised concerns regarding the resilience of Islamic banking financial performance. This event not only affected short-term funding structures but also had the potential to influence public confidence and the sustainability of Islamic banking intermediation functions. This study aims to analyze the financial performance of Bank Syariah Indonesia (BSI) in the post-withdrawal period of 2024 using the common size method. The data were obtained from BSI’s quarterly financial statements for 2024 and analyzed using a descriptive quantitative approach. The results indicate that asset, liability, and equity components experienced fluctuations across quarters; however, BSI was able to maintain overall financial stability. Both the balance sheet and income statement exhibit relatively positive trends despite external pressures affecting the bank’s performance. The application of the common size method is proven to be effective in providing a comprehensive and objective overview of the bank’s financial condition. Keywords: Bank Syariah Indonesia, Common Size, Financial Performance