Analisis Kinerja Keuangan Dengan Metode Common Size Pada PT. Bank Mandiri (Persero) TBK

Authors

  • Rif’ Aida Mirza Aurora UPN Veteran Jawa Timur
  • Ashilah Razaktania W UPN Veteran Jawa Timur
  • Eva Herwanti UPN Veteran Jawa Timur
  • Renny Oktafia UPN Veteran Jawa Timur

DOI:

https://doi.org/10.61722/jrme.v1i1.1143

Keywords:

balance sheet;common size;financial performance analysis;profit and loss report;PT. Bank Mandiri (Persero) Tbk

Abstract

financial performance analysis is an important aspect in assessing the stability and operational
efficiency of a company, especially in the banking sector. This research aims to analyze the financial
performance of PT. Bank Mandiri (Persero) Tbk during the 2019-2021 period used the Common Size
method. Through a quantitative approach, company balance sheet and income statement data are studied
to identify fluctuations and trends in financial components. The results of the analysis show that there was
a decrease in the cash percentage in 2019, but there was a significant increase in the following years. In
addition, purchasing government bonds and diversifying investment portfolios are important strategies in
optimizing income and minimizing risks for banks. The distribution of funds, which is reflected in the
increase in the proportion of credit provided, also shows the bank’s ability to carry out its financial
intermediation function well, providing a positive impact on economic growth and financing important
sectors.

References

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Sari, R. K. (2021). Analisis Pengukuran Kinerja Keuangan Sektor Perbankan Menggunakan Metode Common Size (Studi Kasus : PT. Bank Rakyat Indonesia Syariah Tbk, Periode 2016-2017). Monex: Journal Research Accounting Politeknik Tegal, 10(1), 23.

Tahirs, J. P. (2022). Analisis Kinerja Keuangan Dengan Metode Common Size Pada PT. Bank Mandiri (Persero) TBK. Jurnal Ilmiah Wahana Pendidikan, 8(16), 699–712. https://doi.org/10.5281/zenodo.7196500

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Published

2024-03-28

Issue

Vol. 1 No. 1 (2024): Maret

Section

Articles

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