Analysis of Islamic Banking Profitability Before and During The Covid-19 Pandemic (Comparison Study of Bank Muamalat Indonesia, BTPN Syariah Bank and Panin Dubai Syariah Bank)

This journal examines the financial performance of Islamic banks in Indonesia during the COVID-19 pandemic in 2019-2020 with a focus on profitability ratios such as Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The study specifically compared the performance of Bank Syariah Indonesia, Bank BTPN Syariah, and Bank Panin Dubai Syariah. To conduct this research, quantitative descriptive research methods were used. The analysis included classical assumption testing with normality test and Wilcoxon sign-rank test. Data analysis showed that there were no significant changes in ROA and NPM before and during the epidemic. However, there is a significant difference in ROE. This is due to a decrease in profit due to a decrease in revenue during the pandemic. This study makes an important contribution to understanding the impact of the pandemic on the profitability of Islamic banks.

Keywords: Islamic banking, Covid-19 Pandemic