ANALISIS PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA SAAT PANDEMI COVID-19

The Covid-19 pandemic that hit Indonesia affected a wide range of social and economic
activities of the community. The impact of the Covid-19 pandemic is also on sharia commercial
banks. Financial performance in the midst of the pandemic must be considered in order to
survive and remain stable. Therefore, sharia commercial banks must develop new targets in
accordance with the current situation so that the profitability of sharia commercial banks is
maintained, can reach the target, and continues to increase. This study aims to analyze
profitability at sharia commercial banks in Indonesia during the Covid-19 pandemic. The data in
this study amounted to 48 which is the percentage of monthly data from 2017 to 2020. The data
is obtained from the statistics of 14 banks published by the Financial Services Authority. Data
analysis using multiple linear regressions with dummy variables and hypothesis testing. The
results of multiple linear regression analysis show that NPF, FDR, BOPO, and Covid-19
pandemic variables simultaneously affect ROA. Partially only FDR, BOPO and PandemicCovid-19 variables significantly affect ROA, while NPF variables have no significant effect on
ROA.