Wadiah: Jurnal Perbankan Syariah
Vol. 10 No. 1 (2026): Wadiah: Jurnal Perbankan Syariah

Analisis Laporan Keuangan Dengan Metode Common Size Dalam Mengukur Kinerja Keuangan Pada BSI Periode 2024

M Fajar Rizky Heryanto (UIN Jurai Siwo Lampung)
Anggoro Sugeng (UIN Jurai Siwo Lampung)



Article Info

Publish Date
31 Jan 2026

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

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Journal Info

Abbrev

wadiah

Publisher

Subject

Description

Wadiah: Jurnal Perbankan Syariah is an research journal in the scope of Islamic Banking published by Fakultas Ekonomi dan Bisnis Islam, UIN Syekh Wasil Kediri. This academic journal serves as a platform for scholarly discussions in Islamic banking studies, following a rigorous peer-review process. ...