Kinerja Keuangan pada PT Bank Rakyat Indonesia (Persero) Tbk Berdasarkan Rasio Likuiditas dan Rasio Solvabilitas Periode 2015-2024

Authors

  • Regina Regina Universitas Andi Djemma
  • Salsabilah Azzarah Amran Universitas Andi Djemma
  • Devitha Maharani Rauf Universitas Andi Djemma
  • Munawir Munawir Universitas Andi Djemma
  • Renaldi Renaldi Universitas Andi Djemma

DOI:

https://doi.org/10.55606/jimak.v5i3.7956

Keywords:

Banking, Debt to Asset Ratio, Debt to Equity Ratio, Financial Performance, Loan to Asset Ratio

Abstract

This study analyzes the financial performance of PT Bank Rakyat Indonesia (Persero) Tbk during the 2015–2024 period based on liquidity and solvency ratios. The liquidity ratio is measured using the Loan to Deposit Ratio (LDR) and Loan to Asset Ratio (LAR), while the solvency ratio is measured using the Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER). This research uses a quantitative descriptive method with secondary data obtained from the bank's annual financial statements published on the Indonesia Stock Exchange website. The results show that the LDR ranged from 77.16% to 99.21%, indicating an adequate intermediation function with a notable spike in 2024 that requires liquidity-risk attention. The LAR remained stable between 60.50% and 68.00%, reflecting balanced asset utilization for credit expansion. The DAR ranged from 111.40% to 113.90% and the DER from 7.19 to 8.72 times, both of which are considered normal for the banking industry given that third-party funds are classified as liabilities. Overall, PT Bank Rakyat Indonesia (Persero) Tbk demonstrated a healthy and relatively stable financial performance throughout the observed period.

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Published

2026-09-01

How to Cite

Regina Regina, Salsabilah Azzarah Amran, Devitha Maharani Rauf, Munawir Munawir, & Renaldi Renaldi. (2026). Kinerja Keuangan pada PT Bank Rakyat Indonesia (Persero) Tbk Berdasarkan Rasio Likuiditas dan Rasio Solvabilitas Periode 2015-2024. Jurnal Ilmiah Manajemen Dan Kewirausahaan, 5(3), 312–329. https://doi.org/10.55606/jimak.v5i3.7956

Issue

Vol. 5 No. 3 (2026): September: Jurnal Ilmiah Manajemen dan Kewirausahaan

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Articles

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