Analisis Rasio Profitabilitas (ROA) dan Tingkat Efisiensi (BOPO) dalam Menilai Kinerja Keuangan PT. Bank Pembangunan Daerah Jawa Barat dan Banten Tbk

Abstract

This study aims to examine the extent of operational efficiency and finansial performance at PT Bank Pembangunan Daerah Jawa Barat and Banten Tbk during the period from 2016 to 2025 by using the ratio of Operating Cost to Operating Income (BOPO) and Return on Assets (ROA). The background pf this research is the importance of analyzing financial statements in assessing the health of bank. Particularly from the perspective of profitability and operational efficiency. The methodology applied in this study is a descriptive method with a quantitative aaproach. The data used are secondary data obtained from the annual financial reports of PT Bank Pembangunan Daerah Jawa Barat and Banten Tbk. The data analysis technique is carried out by calculating the BOPO and ROA ratios, observing their development each year and interpreting the result recording to the assessment criteria set by Bank Indonesia. Research findings indicate that the BOPO ratio during the studied period falls into an unhealthy category because the BOPO value exceeds the bank’s health standart of ≥ 96%. This condition shows that the company’s operational efficiency is still minimal because operational costs are higher than operational income. On the other hand, the ROA ratio reflects a fairly good and healthy condition, so the company is still able to generate profit from asset management despite fluctuations in recent years. Therefore, the company must strive to improve operational efficiency to achieve more optimal and stable financial performance in the future