PENERAPAN KINERJA KEUANGAN PT BANK BNI SYARIAH CABANG MAKASSAR DITINJAU DARI RENTABILITAS, LIKUIDITAS DAN SOLVABILITAS

Abstract

This research aims at finding out the financial performance at PT. Bank BNI Syariah Makassar Branch in terms of analysis of rentability, liquidity and solvency ratios in 2016-2018 period. This research was conducted by using quantitative method. The data collection techniques used was documentation and interview techniques. Research results obtained from PT. Bank BNI Syariah stated that based on profitability ratios measured Current Ratio of the company's financial condition is in a liquid state because it is above the standard of 200%, for Quick Ratio the state of the company is liquid because it is above the standard of 150%, and for Cash the ratio of the company's circumstances is not liquid because below the standard of 50%. Based on the Solvency Ratio measured by Total Debt to Equity the company's financial condition is not solvable because it is above the standard that is 90%, for Total Debt to Total Assets The ratio of the company's financial condition is solvable because it is below the standard of 35%. Based on the Profitability Ratio measured by Gross Profit Margin, the company's financial condition is not rentable because it is below the standard of 30%.