ANALISIS EFISIENSI ANGGARAN OPERATING EXPENSE BNI KC MAGELANG BERDASARKAN RASIO BOPO TAHUN 2022-2024

Abstract

This study aims to analyze the efficiency of the operating budget (OPEX) at BNI KC Magelang by using the ratio of operatingexpenses to operating income (BOPO) as the main indicator. In this report, the author applies a qualitative method with a case study approach. Through qualitative research, the author attempts to explore the process and factors affecting OPEX efficiency at BNI KC Magelang. The population in this study includes the financial statements and operational data of BNI KC Magelang during the period 2022-2024. Part of the data from the existing population was analyzed to be used as a sample. The sample taken is the observation time approach, namely in the period 2022- 2024. Based on the results of data analysis, there are fluctuations in the BOPO ratio at BNI KC Magelang. This finding shows that efficiency in the last three years has experienced variations, namely decreases and increases. The BOPO ratio is one of the important indicators in assessing the health of a Bank; the higher this ratio, the greater the costs required to support operations without being offset by a significant increase in revenue. High operating costs can affect a Bank's ability to achieve optimal profits. Overall, the BOPO ratio analysis at BNI KC Magelang shows good performance in OPEX efficiency from 2022 to 2024