ANALISIS LAPORAN KEUANGAN DENGAN METODE COMMON SIZE DALAM MENGUKUR KINERJA KEUANGAN PADA BSI PERIODE 2024

Abstract

This study aims to analyze the financial performance of Bank Syariah Indonesia (BSI) during the 2024 period following the large-scale fund withdrawal by Muhammadiyah, using the common size method. Data were obtained from the quarterly financial statements of 2024 and analyzed using a descriptive quantitative approach. The results show that asset, liability, and equity positions fluctuated each quarter. however, BSI was able to maintain financial stability. Both the balance sheet and income statement indicated positive trends, despite external pressures affecting the bank’s performance. The application of the common size method proved effective in providing a comprehensive and objective overview of the bank’s financial condition.