Analisis Kinerja Keuangan pada PT Bank Negara Indonesia (Persero) Tbk Berdasarkan Rasio Keuangan Periode 2019-2025

Abstract

This study aims to analyze the financial performance of PT Bank Negara Indonesia (Persero) Tbk during the period 2019-2025 based on profitability ratio and liquidity ratio. The research uses a quantitative descriptive method with secondary data in the form of annual financial statements obtained through the company's official website. The analysis was conducted using the Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Current Ratio (CR) ratios. The results of the study show that the company's financial performance during the research period has fluctuated, but in general it is still in good condition. The profitability ratio shows that the company is able to generate profits quite effectively, as reflected in the average ROA of 1.54%, ROE of 10.69%, and NPM of 79.36%, despite the decline in several periods. Meanwhile, the Current Ratio has an average of 25.95% and shows a fluctuating pattern. Although the value of the Current Ratio is relatively low, this condition can still be considered reasonable considering the characteristics of the banking industry which is dominated by third-party funds as current liabilities. Thus, it can be concluded that PT Bank Negara Indonesia (Persero) Tbk has a fairly good financial performance during the 2019-2025 period, especially in terms of profitability, while the liquidity aspect still needs to be managed optimally to maintain the company's financial stability.