ANALISIS PERBANDINGAN LAPORAN KEUANGAN UNTUK MENGAMBIL KEPUTUSAN INVESTASI DI BANK SYARIAH INDONESIA DAN BANK BCA PERIODE 2022-2024

Abstract

This study aims to analyze the comparative financial statements of Bank Syariah Indonesia (BSI) and Bank Central Asia (BCA) to provide guidance in making investment decisions. The analysis period covers 2022 to 2024. Financial statement data is obtained from the annual reports of both banks. The analysis was carried out using financial ratios such as liquidity ratios, solvency ratios, profitability ratios, and activity ratios. The comparison results show significant differences in the structure of assets, liabilities, and equity, as well as the financial performance of the two banks which reflect different business models and market shares. Bank BCA, as a leading conventional bank, has shown strong stability and profitability in recent years. Meanwhile, BSI, as the largest Islamic bank in Indonesia, shows a promising trend of asset growth, financing, and operating income, although it still faces efficiency challenges. The implication of this study is to provide a comprehensive understanding for investors to consider the risk profile, business model, and potential investment returns in both types of banks.