Krisdianto, Antonius and Hermawanti, Susi (2025) Analisis ROA, NIM, dan BOPO pada BPR Dana Berkah Pusakatama Kab. Sleman DIY. Analisis: Jurnal Bisnis & Akuntansi, 28 (01). pp. 1-12. ISSN 1978-9750

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Abstract

Financial performance analysis is an effective tool for assessing the level of an institution’s financial health. Through the use of financial ratios, management and stakeholders can identify the strengths and weaknesses of Rural Credit Bank (Bank Perekonomian Rakyat/ BPR), thereby enabling them to make appropriate decisions to improve performance. This study aims to provide comprehensive information regarding the financial health and performance of BPR Dana Berkah Pusakatama as measured by the Return on Assets (ROA), Net Interest Margin (NIM), and Operating Expenses to Operating Income (BOPO) ratios. The results indicate that the ROA in 2023 was 0.83%, which falls into the less healthy category, while in 2024 it increased to 2.91%, placing it in the very healthy category. Furthermore, the NIM in 2023 was 8.41% and increased to 8.79% in 2024, with both values classified as healthy. Meanwhile, the BOPO ratio in 2023 was 94.02%, categorized as fairly healthy, and decreased to 84.61% in 2024, thereby falling into the very healthy category.

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