Decoding Financial Performance: An In-Depth Analysis of PT Bank Negara Indonesia (Persero) Tbk's 2022-2023 Financial Statements

Yerimanis Gowasa; Dyah Palupiningtyas

doi:10.59890/ijbmp.v3i1.231

Authors

Yerimanis Gowasa STIEPARI Semarang
Dyah Palupiningtyas STIEPARI Semarang

DOI:

https://doi.org/10.59890/ijbmp.v3i1.231

Keywords:

Financial Performance, Financial Ratios, Liquidity, Profitability, Solvency

Abstract

This study aims to analyze the financial performance of PT Bank Negara Indonesia (Persero) Tbk for the 2022-2023 period through analysis of liquidity, solvency, and profitability ratios. The research uses quantitative descriptive methods with secondary data from BNI's financial statements. The results show LDR increased from 83.99% to 85.74%, indicating higher credit expansion compared to third-party funds growth. CAR decreased from 16.29% to 15.75% but remained well above minimum requirements. Profitability improved with ROA rising from 2.20% to 2.36% and ROE from 13.18% to 13.64%, while BOPO maintained at 67.30%. Overall, BNI's financial performance remained sound with adequate liquidity, strong capital, and increasing profitability despite challenges in managing credit expansion and operational efficiency

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