ANALISIS LAPORAN KINERJA KEUANGAN MENGGUNAKAN METODE COMMON SIZE PADA PT BANK BUMI ARTA Tbk. PERIODE 2021-2022

Abstract

The purpose of this study is to determine and analyze the financial performance of PT Bank Bumi Arta Tbk for 2021-2022 in terms of the decline in balance sheet items and income statements in the financial statements using Common Size analysis.

The result showed that the company’s financial performance when analyzed using Common Size and analysis experienced instability during the 2021-2022 period. In terms of the balance sheet report, especially assets, there was an increase in demand deposits at Bank Indonesia by 3,35% from 2021-2022 but on the cash side decreased, on the passive side, namely in customer deposits which decreased during the 2021-2022 period in products such as current accounts, savings, time deposits, and deposits on call. Meanwhile, on the income statement, when viewed at the comperehensive profit item has decreased, it shows the company’s deteriorating financial perfoermance.