The Effect of Covid-19 Pandemic on the Performance of Islamic Bank in Indonesia

Sutrisno Sutrisno, Bagus Panuntun, Fikri Irfan Adristi
2020 Jurnal Equity  
The Corona Virus Diseases pandemic that hit the world resulted in a decline in the performance of most companies, including reducing the performance of the world economy. Banking as a business group was also affected because the decline in company performance had an effect on the decline in banks, including Islamic banks especially the probability effect. This is due to the large number of affected customer companies causing a decrease in financing which in turn reduces profitability. The
more » ... tability. The purpose of this study is to examine the impact of the Covid-19 pandemic on the performance of Islamic banks in Indonesia. The performance of Islamic bank consist of capital adequacy ratio (CAR), non-performing financing (NPF), profitability as measured by return on assets (ROA), return on equity (ROE), and net operating margin (NOM)., operating expenses to operating income ratio (OEIR) and financing to deposit ratio (FDR). The population in this study were 13 Islamic commercial banks operating in Indonesia. From this population 12 banks were taken as samples and one bank was not taken because the data were incomplete. The data is taken quarterly, namely 4 quarters before the pandemic and 3 quarters during the pandemic. To test the hypothesis, the independent sample t-test was used. The results showed that the profitability as measured by ROE and NOM has a significant effect, as well as the financing to deposit ratio is also significantly different. Meanwhile, CAR, NPF, ROA, and OEIR were not affected by the Covid-19 pandemic. Abstrak Pandemi Penyakit Virus Corona (Covid-19) mengakibatkan penurunan kinerja sebagian besar perusahaan, termasuk menurunkan kinerja perekonomian dunia. Perbankan sebagai kelompok usaha juga terkena imbasnya karena penurunan kinerja perusahaan berdampak pada penurunan perbankan termasuk bank syariah terutama kemungkinan efeknya. Hal ini disebabkan banyaknya perusahaan nasabah yang terkena dampak sehingga menyebabkan penurunan pembiayaan yang pada akhirnya menurunkan profitabilitas. Tujuan dari penelitian ini adalah untuk mengetahui dampak pandemi Covid-19 terhadap kinerja bank syariah di Indonesia. Kinerja bank syariah terdiri dari rasio kecukupan modal (CAR), non-performing financing (NPF), profitabilitas yang diukur dengan Return on Asset (ROA), Return on Equity (ROE), dan Net Operating Margin (NOM), Rasio Beban Operasional terhadap pendapatan operasional (OEIR) dan Rasio Pembiayaan terhadap Simpanan (FDR). Populasi dalam penelitian ini adalah 13 bank umum syariah yang beroperasi di Indonesia. Dari populasi tersebut diambil 12 bank sebagai sampel dan satu bank tidak diambil karena datanya tidak lengkap. Pengambilan data dilakukan secara triwulanan yaitu 4 triwulan sebelum pandemi dan 3 triwulan saat pandemi. Untuk menguji hipotesis digunakan uji independent sample t-EQUITY, Vol. 23, No.2, 2020, 125-136 126 test. Hasil penelitian menunjukkan bahwa profitabilitas yang diukur dengan ROE dan NOM berpengaruh signifikan, demikian pula rasio pembiayaan terhadap simpanan juga berbeda secara signifikan. Sedangkan CAR, NPF, ROA, dan OEIR tidak terpengaruh oleh pandemi
doi:10.34209/equ.v23i2.2245 fatcat:m6jmgs24t5gqpk5z623lguadda