Proceeding of International Conference on Humanity Education and Society
Vol. 5 No. 1 (2026): The 5th International Conference on Humanity Education and Society (ICHES)

BALANCE SHEET TREND ANALYSIS AND LIQUIDITY RATIO TO ASSESS FINANCIAL PERFORMANCE IN COMPANIES (A STUDY OF FINANCIAL SECTOR COMPANIES LISTED IN ISSI FOR THE 2021-2024 PERIOD)

Hanifah (Sharia Financial Management Study Program, Zainul Hasan Genggong Islamic University)
Rheza Hidayatullah Achmad (Sharia Financial Management Study Program, Zainul Hasan Genggong Islamic University)
Muhammad Ariefs Nugraha (Sharia Financial Management Study Program, Zainul Hasan Genggong Islamic University)



Article Info

Publish Date
02 Jun 2026

Abstract

This study aims to determine the financial performance of the company by analyzing the financial statements in the form of balance sheets and liquidity ratios in the financial sector companies listed in the Islamic stock index. The background of this study is the importance of assessing the financial performance of companies, especially the Islamic banking sector, which has a central role in supporting national economic growth. The company needs a good performance evaluation to ensure the competitiveness and effectiveness of management, including in the financial aspect. This study focuses on Islamic banking companies listed in the Islamic stock index from 2021 to 2024. The method used in this study is quantitative with descriptive approach. The study was conducted by analyzing the annual financial statements of Islamic banking. The data source consists of secondary data obtained through documentation. Data collection techniques include analysis of financial statements of financial sector companies listed in ISSI for the period 2021 to 2024. Data is taken from various official sources such as the Indonesia Stock Exchange, the Financial Services Authority and the official website of Islamic banking. The results showed that in general the four banks had a healthy financial performance. Bank Syariah Indonesia has a very healthy financial performance and bank BTPN Syariah has a healthy financial performance, while bank Aladin Syariah and Bank Panin Dubai Syariah have a fairly healthy financial performance. Then for forecasting analysis with the least squares method also shows a trend of growth that continues to increase in the balance sheet component in 2025.

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Journal Info

Abbrev

ojs

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Description

Proceedings of International Conference on Humanity Education and Society (ICHES) is an open-access-based Proceedings that contributes to improving knowledge in the fields of Islam and education. The Proceedings of International Conference on Humanity Education and Social is published by the Forum ...