Analisis Kinerja Keuangan Bank NTB Syariah: Pendekatan RGEC, Efisiensi, Stabilitas, dan Deteksi Financial Distress (2020-2024)

Abstract

This research applies a quantitative methodology utilizing secondary data derived from the bank’s annual reports and its Good Corporate Governance (GCG) disclosures. The results indicate that Bank NTB Syariah consistently demonstrates strong financial soundness. This is reflected in its notably low NPF ratio, an FDR level that remains within the healthy range, and GCG evaluations that are continuously categorized as “Good.”From a profitability perspective, the bank’s ROA and ROE figures show stable and healthy performance, although moderate fluctuations are observed over time. Additionally, the CAR data confirm that the bank maintains a solid capital buffer throughout the study period. The efficiency assessment further shows that the bank operates with a high degree of efficiency, with only a minor decline recorded in 2021.The Z-Score analysis places the bank within a secure stability zone despite several variations between years. Complementing this, the Altman Z-Score consistently classifies the institution as financially sound for the entire observation period. Overall, the findings indicate that Bank NTB Syariah is characterized by strong operational performance, effective risk governance, and sustained financial resilience.