Pengaruh Pandemi Covid-19 Terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia
Abstract
Abstract
The purpose of this study was to describe the impact of Covid-19 on the financial performance of Islamic Commercial Banks in Indonesia by evaluating Financial Statements using financial ratios, namely the Non Performing Finance (NPF), Return On Assets (ROA) and Financing to Deposit Ratio (FDR). This research is descriptive comparative by using a quantitative approach. The data for 2 years before the Covid-19 pandemic (2019) and during the Covid-19 pandemic (2020). The data was processed using a non-parametric difference test technique through the Wilcoxon signed test analysis tool, using the SPSS version 26. The results of this study indicate that there are no difference in the NPF and ROA of Islamic banks before the Covid-19 pandemic and during the Covid-19 pandemic while the FDR ratio shows differences in financial performance.
Keywords: finansial performance; npf; roa; fdr; covid-19
Abstrak
Penelitian ini bertujuan untuk mengetahui dampak Covid-19 terhadap kinerja keuangan Bank Umum Syariah di Indonesia dengan melakukan penilaian Laporan Keuangan menggunakan rasio keuangan yaitu rasio Non Performing Finance (NPF), Return On Asset (ROA) dan Financing to Deposit Ratio (FDR). Penelitian ini bersifat diskriptif komparatif dengan mengunakan pendekatan kuantitatif. Data yang digunakan yaitu data sekunder selama 2 (dua) tahun yaitu 1 (satu) tahun sebelum pandemi Covid-19 (2019) dan 1 (Satu) tahun selama pandemi Covid-19 (2020). Data diolah dengan teknik uji beda non parametrik melalui analisis wilcoxon signed test, menggunakan aplikasi SPSS versi 26. Dari hasil olah data, dampak Covid-19 terhadap kinerja keuangan Bank Umum Syariah di Indonesia yaitu rasio ROA dan NPF tidak signifikan menunjukan adanya perbedaan kinerja keuangan sedangkan rasio FDR menunjukan adanya perbedaan kinerja keuangan.
Kata Kunci: kinerja keuangan; npf; roal fdr; covid-19
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