Analisis Rasio Keuangan Untuk Mengukur Tingkat Profitabilitas Di PT. Bank Pembangunan Daerah Jawatimur Tbk

Abstract

One of the goals of establishing a bank is to gain profit or profitability. An important profitability ratio for banks is Return On Assets (ROA). ROA is used to measure the effectiveness of the company in generating profits by utilizing its assets. This study aims to analyze the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), BOPO, Net Interest Margin (NIM) on Return On Assets (ROA). The sample used in this study is the published financial statements of PT. Bank Pembangunan Daerah TBK on the official website. This study uses a qualitative method. By using secondary data in the form of financial statements for 2019-2021. The results of this study indicate the calculation of the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), BOPO, on Return On Assets (ROA). It can be said that banking performance is good, because banks have operated effectively and efficiently in terms of generating profits. However, the calculation of Net Interest Margin (NIM) on Return On Assets (ROA) can be said to be unhealthy. For the bank management can reduce interest on the bank (deposit interest and loan interest) , so that more people take credit at PT. PT. Bank Pembangunan Daerah TBK.