ABSTRAK

       Siti Zubaidah, 1610412220019, 2021, Analisis Rasio Likuiditas, Rasio Rentabilitas, Dan Rasio Solvabilitas Terhadap Kinerja Keuangan PT Bank Syariah Mandiri Periode 2016-2019. Dibawah bimbingan H. Rasyidi dan Hj. Siti Rusidah.

        Penelitian ini bertujuan untuk menganalisis kinerja keuangan pada PT Bank Syariah Mandiri yang ditinjau dari rasio likuiditas, rasio rentabilitas, dan rasio solvabilitas. Rasio likuiditas meliputi Financing Deposit Ratio  dan Loan to Asset Ratio, rasio rentabilitas meliputi Return On Asset, Return on Equity, dan Rasio Beban Operasional terhadap Pendapatan Operasional. Sedangkan rasio solvabilitas meliputi Capital Adequacy Ratio dan Debt to Equity Ratio selama periode 2016-2019.

       Penelitian ini menggunakan metode penelitian kuantitatif dengan tipe penelitian deskriptif kuantitatif. Populasi dalam penelitian ini adalah laporan keuangan tahunan PT Bank Syariah Mandiri periode 2016-2019. Sampel yang digunakan yaitu laporan keuangan tahunan PT Bank Syariah Mandiri periode 2016-2019 menggunakan teknik pengumpulan data dokumentasi yaitu pengumpulan data sekunder berupa laporan keuangan tahunan PT Bank Syariah Mandiri. Teknik analisis data menggunakan analisis deksriptif kuantitatif.

         Hasil penelitian ini menunjukkan bahwa kinerja keuangan PT Bank Syariah Mandiri periode 2016-2019 pada rasio likuiditas Financing Deposit Ratio (FDR) 79,09%dan Loan to Asset Ratio (LAR) 68,66%, pada rasio rentabilitas Return On Asset (ROA) 0,91% pada Return On Equity (ROE) 8,30% dan Beban Operasional terhadap Pendapatan Operasional (BOPO) 88,28%dan rasio solvabilitas Capital Adequacy Ratio (CAR) 15,62% dan Debt to Equity Ratio (DER) 188,10%. Kesimpulan dari penelitian ini H1diterima, H2 diterima, dan H3 diterima.

Kata Kunci: Rasio Likuiditas, Rasio Rentabilitas, Rasio Solvabilitas, Kinerja Keuangan

ABSTRACT

       Siti Zubaidah, 1610412220019, 2021, Analysis of Liquidity Ratios, Profitability Ratios, and Solvency Ratios Against PT Bank Syariah Mandiri Financial Performance 2016-2019 Period. Under the guidance of H. Rasyidi and Hj. Siti Rusidah.

       This study aims to analyze the financial performance of PT Bank Syariah Mandiri in terms of liquidity ratios, profitability ratios, and solvency ratios. Liquidity ratios include Financing Deposit Ratio and Loan to Asset Ratio, profitability ratios include Return On Assets, Return on Equity, and Operational Expenses to Operating Income Ratio. Meanwhile, the solvency ratio includes the Capital Adequacy Ratio and Debt to Equity Ratio during the 2016-2019 period.

       The data collection technique used in this research is documentation data collection technique with quantitative descriptive data analysis technique. The data used in this study is secondary data in the form of PT Bank Syariah Mandiri annual financial reports from the bank's website.

       The results of this study indicate that the financial performance of PT Bank Syariah Mandiri for the period 2016-2019 at the liquidity ratio of the Financing Deposit Ratio (FDR) of 79.09% and the Loan to Asset Ratio (LAR) of 68.66%, on the return on assets (ROA) profitability ratio. 0.91% on Return On Equity (ROE) 8.30% and Operating Expenses to Operating Income (BOPO) 88.28% and solvency ratio Capital Adequacy Ratio (CAR) 15.62% and Debt to Equity Ratio (DER) 188 , 10%. The conclusion of this research is H1 is accepted, H2 is accepted, and H3 is accepted.

Keywords: Liquidity Ratio, Profitability Ratio, Solvency Ratio, Financial Performance