Analisis Faktor Berpengaruh Terhadap Kinerja Keuangan Bank Umum Syariah Saat Pandemi COVID-19

Abstract

The world was shocked by the emergence of COVID-19, which resulted in the paralysis of the world economy, especially in the Islamic banking sector, which resulted in financial performance. The purpose of this study is to analyze the factors that affect the financial performance of Islamic commercial banks through the Sharia Conformity and Profitability (SCnP) and CAMEL methods using 11 indicators, namely Sharia Investment Ratio, Sharia Income Ratio, Profit Sharing Ratio, Return on Assets, Return on Equity, Net Profit Margin, CAR, KAP, MAN, BOPO, and LDR. This study took two bank samples, namely Bank Syariah Indonesia and Bank Muamalat. The method used is a quantitative approach by looking at the annual financial statements of each bank. The results showed that the Sharia Conformity, Profitability, and CAMEL approach methods partially and simultaneously affected the financial performance of Islamic commercial banks during the covid-19 pandemic outbreak and post-pandemic.