Analisis Kinerja Keuangan Dengan Menggunakan Rasio Likuiditas, Solvabilitas Dan Profitabilitas Pada PT. Bank BNI (Persero), TBK

Abstract

Banking is an industry that handles cash, credit, and other transactions. So that banking is defined as the backbone in building the economic and financial system in Indonesia as well as channeling funds for the community which aims to support the implementation of national development in order to increase equitable distribution of development and its results, and to assess the financial performance of a bank can be seen from how many indicators , one of which is the financial statements. Financial report is a report that contains the recording of money and transactions in and out of banking, and has economic and monetary value. The purpose of this research is “to study and understand the financial performance of PT. BNI Persero, Tbk, based on liquidity ratios, solvency and profitability ratios”. This study uses descriptive and quantitative methods of measuring liquidity ratios, solvency and profitability ratios. Based on this method, it can be seen that the results of the financial performance of PT. BNI Persero, Tbk is liquid because it meets the standard ratio of Indonesia. Then it can be seen that the LDR ratio has decreased for 3 years. Based on the solvency ratio, the bank's position is solvable, because BNI Persero is in sufficient condition to guarantee both short-term and long-term debt.