ANALISIS RASIO LIKUIDITAS DALAM MENGUKUR KINERJA KEUANGAN PADA PT BANK BNI SYARIAH CABANG MAKASSAR

Abstract

This study aims to analyze the liquidity ratio as a tool to measure financial performance at PT. BNI Syariah Bank in Makassar. This research used a descriptive qualitative approach. Data examined were the financial statements of PT. Bank BNI Syariah in Makassar from 2016 to 2018. The standard used was the liquidity ratio industry standard. The result showed that the financial performance of PT. BNI Syariah Bank in Makassar from 2016 to 2018 was in a liquid position because the three indicators meet the standard liquidity of ratios. The Qurrent ratio and Quick Ratio every year has decreased significantly for example for 2016 to 2017 decreased by (-15%), then from 2017 to 2018, also decreased by (-19%) caused because the debt every year follows an increase in cash while for the development of the Cash Ratio every year experiencing fluctuations seen from 2016 increased by 82.36% then in 2017 also increased 93.80% and in 2018 decreased by 57.67%. This was because short-term debt increased while the cash and cash equivalents fluctuate.