Kinerja Keuangan Bank Syariah di Indonesia Sebelum dan Selama Pandemi Covid-19

Abstract

This study aims to analyze the financial performance of Islamic banks between before and during the pandemic. This study uses an analysis of the level of bank soundness known as CAMEL, which is proxied by the ratio of NPF, FDR, ROA, BOPO, and CAR. This study uses a quantitative method by using a comparative approach that compares the similarities or differences of two or more properties and objects studied in a certain frame of mind. This study uses monthly financial statements for the years 2019-2020. The population in this study are Islamic banks in Indonesia registered with the Financial Services Authority (OJK) in the 2019-2020 period. The sampling technique in this study used the purposive sampling method. The data analysis method used is the paired sample t-test if the data is normally distributed and the Wilcoxon signed-rank test if the data is not normally distributed. The results showed a significant difference in the ratio of NPF, ROA and BOPO of Islamic Banks between before and during Covid-19. Meanwhile, there is no significant difference between before and during the pandemic for FDR and ROA in Islamic banks between before and during the pandemic.

Keywords: Islamic Bank, Financial Performance, CAMEL, Pandemic Covid-19