A NALISIS RASIO LIKUIDITAS UNTUK MENGUKUR KINERJA KEUAN GAN BANK SYA RIAH INDONESIA PERIODE 2021-2024

Abstrak

Abstract

This study investigates the liquidity performance of Bank Syariah Indonesia (BSI) over the period 2021–2024, employing financial ratio analysis as the primary evaluation method. The research specifically examines three liquidity indicators: the Current Ratio, Quick Ratio, and Cash Ratio. A descriptive quantitative approach was applied, relying on seconda ry dat a obtained from BSI’s audited annual financial statements published by the Indonesia Stock Exchange (IDX). Dat a collection was conducted through documentation, and the analysis involved calculating liquidity ratios and comparing them with established industry benchmarks. The findings reveal that both the Current Ratio and Quick Ratio consistently exceeded the industry benchmarks of 200% and 150%, respectively, indicating that BSI’s current and highly liquid assets were adequate to cover its short-term liabilities. In contrast, the Cash Ratio demonstrated a fluctuating pattern, falling below the 50% benchmark in 2021 and 2023, but surpassing it in 2022 and 2024. By the end of the study period, the Cash Ratio experienced a significant increase, placing it within the “very good” category. Overall, the results suggest that BSI maintained a sound and stable liquidity position, reflecting its strong capacity to meet short-term obligations while sustaining public confidence in Islamic banking.