ANALISIS RETURN ON ASSET, CURRENT RATIO DAN DEBT TO ASSET RATIO UNTUK MENGUKUR KINERJA KEUANGAN PT BRI SYARIAH PERIODE 2016-2020

Abstract

This study aims to analyze a financial report as measured by Return on Assets, Current Ratio and Debt to Asset Ratio in measuring the financial performance of PT BRI Syariah for the 2016-2020 period. Analysis of the data used is descriptive quantitative analysis using financial ratio analysis. Sources of data and data collection techniques used in this study are secondary data and documentation techniques. The data obtained comes from the bank's website, namely www.brisyariah.co.id. The results of this study indicate that the company's Return on Assets and Debt to Asset Ratio is still not good because the company is still not able to utilize the total existing assets into profit then the number of assets financed by debt is getting bigger and the number of assets financed by capital is getting smaller. supported by Syamsul Bakhtiar Ass (2020), Furthermore, the company's Current Ratio can be said to be good because the results are above the industry standard value, although basically it has decreased and increased uncertainly. This research is supported by Yuliana Badren (2021). Therefore, the company must be able to utilize the total existing assets to become profit and the company is expected to be able to guarantee short-term and long-term debts by maximizing profit from customer savings and other products offered.