ANALYSIS OF THE PROFITABILITY RATIO OF SHARIA COMMERCIAL BANKS IN INDONESIA DURING THE COVID-19 PANDEMIC IN 2021

Arini Lestari Sugiarti, - and Fedora Azalia, - and Neng Hasnah Siti Aminah, - and Elis Mediawati, - and Raihan Hazim, - and Aristanti Widyaningsih, - and Indah Fitriani, - (2023) ANALYSIS OF THE PROFITABILITY RATIO OF SHARIA COMMERCIAL BANKS IN INDONESIA DURING THE COVID-19 PANDEMIC IN 2021. In: THE 1st – 2023 INTERNATIONAL ACCOUNTING STUDENTS CONFERENCE MULTIPARADIGM PERSPECTIVE ON ACCOUNTING, FINANCE AND TAX.

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Abstract

This study aims to analyze the profitability ratio of Sharia Commercial Banks in Indonesia during the pandemic in 2021. This study uses quantitative methods to collect and analyze data from the financial statements of Sharia Commercial Banks registered in Indonesia. The data collected includes the Return on Assets (ROA) profitability ratio, which is an important indicator in measuring the efficiency of asset use and the ability of banks to generate profits from assets owned. This research involves collecting financial data from various Islamic Commercial Banks taken from the 2021 annual report or financial statements published by these banks. The data analyzed used statistical methods to identify trends and changes in profitability performance during the pandemic. The results of this study show that the profitability of BUS in Indonesia during the 2021 Pandemic experienced a low average level due to factors such as the impact of the pandemic, which made companies have to carry out various policies to maintain their business continuity.

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	Profitability Ratio, Sharia Commercial Bank, COVID-19
Subjects:	B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User:	Muhammad Haidar
Date Deposited:	22 Jul 2024 05:07
Last Modified:	22 Jul 2024 05:07
URI:	http://repository.upi.edu/id/eprint/119205

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