COST OF FUND ANALYSIS AT PT. BANK RAKYAT INDONESIA

Abstract

Cost of Funds is the cost that must be incurred by the bank to obtain a certain amount of funds from its customers, including checking deposits, savings and deposits. The lower the interest rate, the lower the cost of funds. This research has the objectives of (1) Wanting to know the amount of Cost of Funds that must be spent as deposit funds costs at PT. Bank Rakyat Indonesia (Persero) Tbk."( (2) Want to know the effect of deposit fund costs on the amount of deposits at PT Bank Rakyat Indonesia (Persero) Tbk. data obtained from financial statements and analyzed for periode 2020-2024. The data analysis method used in this research is financial ratio analysis. Based on the research results, it is known that COF issued from deposits in 2020, 2021, 2022, 2023 and 2024 is IDR 29,097,327 million; IDR 19,754,086 million; IDR 19,475,590 and IDR 29,320,433 million. The higher the proportion of funds from deposits, the more interest costs paid and this will affect profits which decrease, because deposits as a source of public funds have the highest costs compared to savings and current accounts.