ANALISIS LAPORAN KEUANGAN BERDASARKAN RASIO PROFITABILITAS SEBAGAI ALAT UNTUK MENILAI KINERJA KEUANGAN PADA PT BANK TABUNGAN PENSIUNAN NASIONAL SYARIAH, Tbk TAHUN 2016 – 2020

ABSTRACT
This study aims to determine the financial performance of PT BTPN Syariah, tbk in 2016-2020 based on Return On Assets (ROA) and Return On Equity (ROE). The data used is secondary data obtained from the Financial Statements of PT BTPN Syariah, tbk 2016-2020. The data analysis used is descriptive quantitative.
The results of this study indicate that the financial performance of PT BTPN Syariah, Tbk for the 2016-2020 period based on Return On Assets (ROA) is very good because it is in accordance with the Minister of SOE Regulation No.PER-10/MBU/2014 including the ROA category 1.25. Where the ROA for 2016-2020 are 5.769%, 7.163%, 8.337%, 9.154% and 5.144%, respectively. The financial performance of PT BTPN Syariah, Tbk for the 2016-2020 period based on Return On Equity (ROE) is very good because it is in accordance with the Minister of SOE Regulation No.PER-10/MBU/2014 ROE results are included in the ROE category 15, although for 2020 the ROE is at in the good category, namely 12 ROE 15. Where the ROE for 2016-2020 are 26.525%, 36.660%, 48.976%, 26.110% and 14.381%.

Keywords: financial performance, Return On Assets (ROA), Return On Equity (ROE)