Analisis Laporan Keuangan Dengan Metode Common Size Dalam Mengukur Kinerja Keuangan Pada Bsi Periode 2024
DOI:
https://doi.org/10.30762/wadiah.v10i1.2879Keywords:
Bank Syariah Indonesia, Common Size, Kinerja KeuanganAbstract
The large-scale withdrawal of funds by Muhammadiyah from Bank Syariah Indonesia in 2024 created liquidity pressure and raised concerns regarding the resilience of Islamic banking financial performance. This event not only affected short-term funding structures but also had the potential to influence public confidence and the sustainability of Islamic banking intermediation functions. This study aims to analyze the financial performance of Bank Syariah Indonesia (BSI) in the post-withdrawal period of 2024 using the common size method. The data were obtained from BSI’s quarterly financial statements for 2024 and analyzed using a descriptive quantitative approach. The results indicate that asset, liability, and equity components experienced fluctuations across quarters; however, BSI was able to maintain overall financial stability. Both the balance sheet and income statement exhibit relatively positive trends despite external pressures affecting the bank’s performance. The application of the common size method is proven to be effective in providing a comprehensive and objective overview of the bank’s financial condition.
Keywords: Bank Syariah Indonesia, Common Size, Financial Performance
References
Aini, Rahmi Nurul, and Arief Mulyawan Thoriq. “Pelatihan Analisis Common Size Dalam Mengukur Kinerja Keuangan Pada PT . BPRS PNM Mentari Tahun 2019-2020.” PRESTISE 1, no. 2 (2021): 46–60.
Amar, M Yusuf. “Analisis Kinerja Keuangan PT Bank Syariah Indonesia Periode 2021-2022 Selin Jurniasari Pungki Amelia Resti Fauziah Carmidah Carmidah Keuangan Yang Baik . Kinerja Keuangan Berarti Suatu Perusahaan Mampu Mecapai Kinerja Dalam” 1, no. 4 (2023).
Andriani, Wiwik. “Menilai Kinerja Keuangan Perbankan Syariah Di Bursa Efek Indonesia : Pendekatan Analisis Rasio Dan Common Size.” ISTIKHLAF: Jurnal Ekonomi, Perbankan Dan Manajemen Syariah 6, no. 2 (2024): 17–33.
Astuti, and Tina Lestari. “Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Bidang Manufaktur.” Owner: Riset & Jurnal Akuntansi 8, no. 3 (2024): 2484–99.
Astuti, Lenny Dermawan Sembiring, Supitriyani, Khairul Azwar, and Elly Susanti. Analisis Laporan Keuangan. Bandung: CV. MEDIA SAINS INDONESIA, 2021.
Cakhyaneu, Aneu, and Rina Apriyani. “Capital Buffers Determination of Islamic Banks in Indonesia.” Jurnal Ekonomi Syariah Teori Dan Terapan 9, no. 5 (2022): 760–71. https://doi.org/10.20473/vol9iss20225pp760-771.
Chintya Christine Toniga, Wilfried S. Manoppo, and Joula J. Rogahang. “Analisis Kinerja Keuangan Pada PT.Federal International Finance (FIF) Cabang Barus.” Productivity 2, no. 6 (2023): 471–76. https://doi.org/10.59024/jise.v1i1.128.
Faizah, Iva, Ariyadi, Dian Ella May Rina, and Elis Yalil Rezkiani. “Profitability Ratio Analysis in Measuring Financial Performance in Islamic Banking Listed on the IDX (2021-2023).” Al-Mashrof: Islamic Banking and Finance 5, no. 2 (2024): 166. https://doi.org/10.24042/al-mashrof.v5i2.24788.
Fatmawati, Nur Lailatul, and Abdul Hakim. “Analisis Tingkat Profitabilitas Perbankan Syariah Di Indonesia.” Jurnal BAABU AL-ILMI: Ekonomi Dan Perbankan Syariah 5, no. 1 (2020): 1. https://doi.org/10.29300/ba.v5i1.3115.
Fibriyani, Nola, and Bte Salman. “Perkembangan Perbankan Syariah Di Indonesia.” Socius: Jurnal Penelitian Ilmu-Ilmu Sosial 2, no. 4 (2024): 81–84.
Fuadi, Muhammad Zahrul, Jorgeo O Brusa, Rico Nur Ilham, and Irada Sinta. “Analysis Of Common Size Profit And Loss Statement PT . SIANTAR TOP Period 2020-2021.” JARUDA: Jurnal of Accounting Research, Utility Finance and Digital Assets 1, no. 2 (2022): 154–60.
Hariati, Sri. “Perkembangan Bank Syariah Indonesia (BSI) Dalam Mendukung Pertumbuhan Usaha Mikro Kecil Dan Menengah.” Jurnal Kompilasi Hukum 10, no. 2 (2025): 338–49.
Hidayat, Wastam Wahyu. Analisa Laporan Keuangan. Ponorogo: Uwais Inspirasi Indonesia, 2018.
Hutabarat, Francis. Analisis Laporan Keuangan Perusahaan. Serang: Desantra Muliavisitama, 2020.
I, Anwar Rifa, Iva Faizah, Lisa Mariyanti, and Selvia Indah Lestari. “Analisis Common Size Pada Bank Syariah Indonesia Pasca Merger.” Al-Mashrof: Islamic Banking and Finance 3, no. 2 (2022): 165–84.
Kasmir. Analisis Laporan Keuangan. Jakarta: PT RajaGrafindo Persada, 2023.
Mulkhadimah, Ayu, Putri Salsabil, and Teysia Ananda Miranti. “Analisi Common Size Untuk Menilai Kinerja Pada Laporan Keuangan PT . J RESOURCES ASIA PASIFIK Tbk.” Jurnal Pendidikan Tambusai 5, no. 2 (2021): 3552–58.
OJK. “Siaran Pers: Kinerja Positif Perbankan Syariah 2024.” Otoritas Jasa Keuangan, 2025. https://ojk.go.id/id/berita-dan-kegiatan/siaran-pers/Pages/Kinerja-Positif-Perbankan-Syariah-2024.aspx.
Pitaloka, Putri Safira. “Kronologi Muhammadiyah Tarik Dana Dari Bank Syariah Indonesia Dan Efeknya Ke Saham BSI.” Tempo, 2024. https://www.tempo.co/ekonomi/kronologi-muhammadiyah-tarik-dana-dari-bank-syariah-indonesia-dan-efeknya-ke-saham-bsi-49383.
Prihastuti, Ayu K Krisna, Kadek Rai Suwena, and I Nyoman Sujana. “Analisis Kinerja Keuangan Dengan Menggunakan Common Size Pada Perusahaan Otomotif Yang Terdaftar Si Bursa Efek Indonesia (BEI) Tahun 2016.” Jurnal Pendidikan Ekonomi Undiksha 11, no. 1 (2019): 11–20.
Putra, Eka, and Eva Sumanti. “Pengaruh Strategi Promosi Terhadap Keputusan Nasabah Memilih Tabungan Sipintar Pada PT. Bank Penkreditan Rakyat Pembangunan Kerinci.” AL-FIDDOH 2, no. 2 (2021): 91–97.
Rabbani, Rafid Azmi, Annisa Yasmin, Dea Nurita, and Lela Lestari. “Analisis Kinerja Keuangan PT Kereta Api Indonesia (Persero) Dengan Metode DuPont System.” Implementasi Manajemen & Kewirausahaan 3, no. 1 (2023): 59–75. https://doi.org/10.38156/imka.v3i1.173.
Rizky, M Alfan, Havis Aravik, and Choirunnisak. “Pengaruh Promosi Terhadap Peningkatan Jumlah Nasabah Pada PT . Bank Pembiayaan Rakyat Syariah Al-Falah Banyuasin.” Jimpa: Jurnal Ilmiah Mahasiswa Perbankan Syariah 3, no. 2 (2023): 249–60.
Salsabila, Eliya, Intan Nur Fajriyah, Nur Alifah Rangkuti, and Andi Amri. “Analisis Perkembangan Kinerja Keuangan BSI ( Bank Syariah Indonesia ) Sebelum Dan Sesudah Merger.” Al-Istimrar: Jurnal Ekonomi Syariah 2, no. 2 (2023): 163–74. https://doi.org/https://doi.org/10.59342/istimrar.v1i2.461.
Situmorang, Dokman Marulitua, and Rafles Ginting. “Analisis Situasi Pengelolaan Piutang Usaha Pada Perusahaan Industri.” JAAKFE UNTAN 13, no. 1 (2024): 85–92. https://doi.org/10.26418/jaakfe.v13i1.81586.
Sugiyono. Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. Alfabeta. Bandung, 2023.
Tho’in, Muhammad, and Yuge Agung Heliawan. “Analisis Faktor-Faktor Yang Mempengaruhi Likuiditas Bank BNI Syariah Dan Bank BCA Syariah.” JIEI: Jurnal Ilmiah Ekonomi Islam 6, no. 03 (2020): 582–87.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 M Fajar Rizky Heryanto, Anggoro Sugeng
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
