A Comparison Study of How Bank Financial Performance Changed During the COVID 19 Pandemic

Hartato Rianto, Henawaty Henawaty, Bagus Pangestu

Abstract


This research will examine the comparison of the financial performance of sharia commercial banks (BUS) in Indonesia before and after the Covid 19 pandemic. The aim of this research is to look at the resistance of sharia public banks during the Covid 19 pandemic. Quantitative. The quantitative method is a research method using numerical data, namely financial reports of commercial banks and sharia commercial banks before and after the Covid-19 pandemic in the 2018-2020 financial reporting period, with added emphasis on objective measurement of results accompanied by statistical analysis. LDR did not differ significantly between before and during the Covid-19 pandemic, there was an increase in LDR during the Covid-19 pandemic. This can be interpreted as that the pandemic had an effect on increasing LDR. ROA did not differ significantly between before and during the Covid-19 pandemic. This can be interpreted as meaning that the pandemic has no effect on increasing ROA, because the level of asset turnover used and operating profits are expressed in percentage and amount of net sales. CAR did not differ significantly between before and during the Covid-19 pandemic, there was an increase in CAR during the Covid-19 pandemic. This can be interpreted as meaning that the pandemic has no effect on increasing the CAR. In other words, banks listed on the Indonesian Stock Exchange are still able to maintain CAR due to the Covid-19 pandemic

 


Keywords


Covid 19, Bank, Financial

Full Text:

PDF

References


Ansori, M. H. (2020). Wabah COVID-19 Dan Kelas Sosial Di Indonesia. In Habibiecenter.Or.Id (Issue 14). Https://Www.Habibiecenter.Or.Id/Img/Publication/09da4f0fd333100e97d2b2bc1aec3163.Pdf

Citra, K. C. M. (2013). Analisi Kinerja Keuangan Antara Bank Negara Indonesia (BNI) Dan Bank Mandiri Menggunakan Metode CAMEL. EMBA, 1(3), 645–652.

Evans, O. (2020). Socio-Economic Impacts Of Novel Coronavirus: The Policy Solutions. Bizecons Quarterly, 7(March), 3–12. Http://Www.Bequarterly.Rysearch.Com

Fahmi, I. (2014). Bank Dan Lembaga Keuangan Lainnya ( Teori Dan Aplikasi). (1st Ed.). Alfabeta.

Fahmi, I. (2021). Analisis Kinerja Keuangan. Alfabeta.

Fan, C., Li, K., Ding, Y., Lu, W. L., & Wang, J. (2020). ACE2 Expression In Kidney And Testis May Cause Kidney And Testis Damage After 2019-Ncov Infection. Medrxiv, 2020.02.12.20022418. Https://Doi.Org/10.1101/2020.02.12.20022418

Ivanov, D. (2020). Predicting The Impacts Of Epidemic Outbreaks On Global Supply Chains: A Simulation-Based Analysis On The Coronavirus Outbreak (COVID-19/SARS-Cov-2) Case. Transportation Research Part E: Logistics And Transportation Review, 136(March), 101922. Https://Doi.Org/10.1016/J.Tre.2020.101922

Kaila, R.P. & Prasad, A. V. K. (2020). Informational Flow On Twitter - Corona Virus Outbreak – Topic. International Journal Of Advanced Research In Engineering And Technology, 11(3), 128–134.

Kasmir. (2012). Manajemen Perbankan Edisi Revisi. Raja Grafindo Persada.

Kasmir. (2014). Bank Dan Lembaga Keuangan Lainnya. Raja Grafindo Persada.

Li, Z., Wu, M., Yao, J., Guo, J., Liao, X., Song, S., Li, J., Duan, G., Zhou, Y., Wu, X., Zhou, Z., Wang, T., Hu, M., Chen, X., Fu, Y., Lei, C., Dong, H., Xu, C., Hu, Y., … Yan, J. (2020). Caution On Kidney Dysfunctions Of COVID-19 Patients. SSRN Electronic Journal, 1–25. Https://Doi.Org/10.2139/Ssrn.3559601

Niranjanamurthy, M., Amulya, M. P., Dayananda, P., & Pradeep, H. G. (2020). Coronavirus – COVID-19 Before And After Solution Through Web Application And App. International Journal Of Advanced Science And Technology, 29(5 Special Issue), 27–41.

Romadoni, M. (2020). Analisis Perbandingan Kinerja Keuangan Sebelum Dan Sesudah Penerapan PSAK 69 Pada Perusahaan Agroindustri Di Indonesia. Jurnal Ekonomi Akuntansi Dan Manajemen.

Rudianto. (2013). Akuntansi Manajemen Informasi Untuk Pengambilan Keputusan Strategis. Erlangga.

Scott, W. R. (2012). Financial Accounting Theory (6th Ed.). Pearson Canada Inc.

Subramanyam, K. (2017). Analisis Laporan Keuangan (11th Ed.). Salemba Empat.

Sucipto. (2021). Analisis Rasio Likuiditas, Solvabilitas Dan Profitabilitas Guna Mengukur Kinerja Keuangan PT. Vepo Indah Pratama Gresik. Jurnal Ekonomi Akuntansi, 3(3), 94 – 106.

Sumantri, F., & Dwi, A. (2018). Analisis Perbandingan Kinerja Keuangan PT. Bank Mandiri Tbk. Dengan PT. Bank Rakyat Indonesia Tbk. MONETER, 5(2), 149–156.

Team, C. C.-19 R., & Community. (2020). Geographic Differences In COVID-19 Cases , Deaths , And Incidence —. Morbidity And Mortality Weekly Report, 69.

Viruses, C. S. G. Of The I. C. On T. Of. (2019). The Species Severe Acute Respiratory Syndrome- Related Coronavirus: Classifying 2019-Ncov And Naming It SARS-Cov-2. Nature Microbiology, Box 1. Https://Doi.Org/10.1038/S41564-020-0695-Z

Xu, X., Chen, P., Wang, J., Feng, J., Zhou, H., Li, X., Zhong, W., & Hao, P. (2020). Evolution Of The Novel Coronavirus From The Ongoing Wuhan Outbreak And Modeling Of Its Spike Protein For Risk Of Human Transmission. Science China Life Sciences, 63(3), 457–460. Https://Doi.Org/10.1007/S11427-020-1637-5




DOI: https://doi.org/10.30596/miceb.v1i0.464

Refbacks

  • There are currently no refbacks.