Jurnal Penelitian Ekonomi Akuntansi (JENSI)
Vol 8 No 2 (2024)

Optimalisasi Struktur Modal Dengan Trade Off Theory Pada Bank Umum Syariah

Budi Gautama Siregar (Unknown)
Muhammad Salman (Unknown)
Aswadi Lubis (Unknown)



Article Info

Publish Date
30 Dec 2024

Abstract

This study aims to evaluate PT's financial performance. Bank Mega Syariah through liquidity ratio analysis with the Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), Return on Assets (ROA), and Return on Equity (ROE) approaches. This research is descriptive quantitative, where the data is analyzed, and the results are described to provide an overview of the bank's financial performance. The data used is secondary data from PT's financial statements. Bank Mega Syariah for the period 2013-2021. The results show that the financing-to-deposit ratio (FDR) has fluctuated, with the highest levels in the second and third quarters of 2015, at 104.19% and 102.89%, respectively. Based on the analysis of the Capital Adequacy Ratio (CAR), PT. Bank Mega Syariah shows excellent capital. The ROA study shows several periods that are considered unhealthy based on Bank Indonesia standards, namely in the third and fourth quarters of 2016, 2017, and the fourth quarter of 2021. ROA describes the ability of PT. Bank Mega Syariah is making profits from its assets. Meanwhile, the ROE analysis shows that the condition of PT. Bank Mega Syariah is included in the unhealthy category. This research only focuses on the study of liquidity, solvency, and profitability ratios, so there is still an opportunity for further research that can explore other aspects, such as profitability, growth, or the application of a balanced scorecard.

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Journal Info

Abbrev

jensi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal PEnelitian Ekonomi Akuntansi (JENSI) merupakan wahana hasil penelitian dan telaah konseptual dalam bidang ekonomi, keuangan dan bisnis, yang dierbitkan sejak tahun 2017, dan terbit 1 tahun 2 kali, yaitu setiap bulan Juni dan ...