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A Comparison of Financial Performance and Islamicity Performance Index of Indonesian Syariah Commercial Banks Before and During the Covid-19 Pandemic

AI Ayu Istiqomah Tazkia Islamic University College
SK Siti Khomsatun Universitas Nahdlatul Ulama Indonesia Jakarta

Abstract

This study aims to analyze the financial performance of Sharia commercial banks between before and during the covid-19 pandemic. This study uses an analysis of financial ratios and islamicity performance index to measure the financial performance. This study uses a quantitative method by using a comparative approach that compares the similarities or differences of three objects studied in a certain frame of mind. This study uses quarterly financial reports in 2018-2021. The population of this research is Islamic commercial banks that registered with OJK and issue quarterly financial reports. The statistical method used is the descriptive statistical test and Wilcoxon signed-rank test. The results show differences in the financial ratio (for KPMM, NPF, FDR, NI, and BOPO), islamicity performance index (for Profit Sharing Ratio and EDR_Qard & Donation) of Islamic commercial banks between before and during the pandemic

KEYWORDS
Covid-19 pandemic, financial performance, Islamic commercial banks, Islamicity Performance Index

How to cite

Istiqomah, A. & Khomsatun, S. (2024). A Comparison of Financial Performance and Islamicity Performance Index of Indonesian Syariah Commercial Banks Before and During the Covid-19 Pandemic. Journal of Islamic Contemporary Accounting and Business, 2(1). https://doi.org/10.30993/jicab.v2i1.310

License

CC BY NC

Copyright (c) 2024 A Comparison of Financial Performance and Islamicity Performance Index of Indonesian Syariah Commercial Banks Before and During the Covid-19 Pandemic © 2024 by Ayu Istiqomah, Siti Khomsatun is licensed under CC BY-NC 4.0  License