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

Authors

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

DOI:

https://doi.org/10.30993/jicab.v2i1.310

Keywords:

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

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

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Published

2024-03-31

Issue

Vol. 2 No. 1 (2024): JICAB

Section

Articles

License

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

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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Journal of Islamic Contemporary Accounting and Business © 2023 by Tazkia Islamic University College is licensed under CC BY-NC 4.0 

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