ANALISIS RASIO LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PERBANKAN DIGITAL DI INDONESIA

Technological advances have had a considerable influence on the world economy, including in the financial sector, as evidenced by the presence of several digital financial services, ranging from E-Wallet, E-Money, Fintech Lending, M-Banking to Digital Banks. Digital Bank is a bank that in its activities uses electronic banking services that aim to facilitate customers in making transactions. This research aims to determine how the financial performance of digital banking listed on the IDX, namely PT Bank Oke Indonesia Tbk (DNAR), PT Bank Amar Indonesia Tbk (AMAR), PT Bank Neo Commerce Tbk (BBYB), and PT Bank Jago Tbk (ARTO). In this study, the author uses a type of quantitative descriptive research by testing data through analysis of bank financial ratios consisting of Liquidity Ratio, Solvency Ratio, and Profitability Ratio to financial statements contained in www.idx.co.id. Based on the analysis of bank financial ratios conducted, it can be seen that when viewed from the Liquidity Ratio and Solvency Ratio used, Bank Jago Tbk (ARTO) is the healthiest Digital Bank compared to other Digital Banks in the 2020-2022 period. Meanwhile, when viewed from the Profitability Ratio used, Bank Oke Indonesia Tbk (DNAR) is the most liquid Digital Bank compared to other Digital Banks in the 2020-2022 period. Keywords : Digital Bank, Liquidity Ratio, Solvency Ratio, Profitability Ratio