ISLAMIC BANKING PERFORMANCE BASED ON BANK HEALTH BEFORE AND DURING THE COVID-19 PANDEMIC

ISLAMIC BANKING PERFORMANCE BASED ON BANK HEALTH BEFORE AND DURING THE COVID-19 PANDEMIC

Islamic Bank Performance, NPF, FDR, ROA, BOPO, CAR, Covid-19 Pandemic

The research entitled "Sharia Banking Performance Based on Bank Health Before and During the Covid-19 Pandemic" based on the Covid-19 pandemic in Indonesia. This pandemic had an impact on the growth of Indonesian economy as well as the health of banks. Therefore, Indonesian government have been focused in dealing with economic problems and the banking industries, which is predicted to be affected by the pandemic. This research aims to analyze the impact of the Covid-19 pandemic on the performance of Sharia banking by using the health ratio variables of Sharia banks, namely: Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Return on Assets (ROA), Operating Costs Operating Income (BOPO), and Capital Adequacy Ratio (CAR). This research uses secondary data, namely quarterly financial reports for the two years before (2018-2019) and the two years during the Covid-19 pandemic (2020-2021). The sample used in this research is Sharia Commercial Banks which are included in the second Categories of Commercial Bank Business Activities, namely banks with core capital of at least IDR 1,000,000,000,000 (one trillion rupiah) to less than IDR 5,000,000. 000,000 (five trillion rupiah), including Bank Muamalat Indonesia, Bank BCA Syariah, Bank Panin Dubai Syariah, Bank Mega Syariah, and Bank Aceh Syariah. Data testing methods use descriptive statistics, normality tests, and hypothesis tests. To test normality, use the Shapiro-Wilk test because the sample size is small. Hypothesis testing uses the Paired Sample T-Test for normally distributed data and the Wilcoxon Signed Rank Test for non-normally distributed data using the SPSS 25 program with a significance level of < 0.05, which means there is a significant difference. The results of the research show that there are no significant differences in all the Islamic bank health ratio variables studied, namely Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), Return on Assets (ROA), Operating Costs, Operating Income (BOPO), and Capital Adequacy Ratio (CAR). In other words, there is no significant difference between before and during the Covid-19 pandemic.

Suryani Sri Lestari1, Siti Hasanah2, Saniman Widodo3, Mustika widowati4, Mella Katrinasari5

https://jurnal.stie-aas.ac.id/index.php/IJEBAR

2024-06-08

PERI IRAWAN

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