Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal NERACA : JURNAL AKUNTANSI TERAPAN
Rahayu Apriyanti
Institut Ilmu Sosial dan Manajemen STIAMI
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Dampak Pandemi Covid-19 Terhadap Laporan Laba Rugi Pada Bank Syariah Rahayu Apriyanti
Neraca : Jurnal Akuntansi Terapan Vol 3, No 2: April 2022
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v3i2.2373

Abstract

The study aims to determine the impact of the Covid-19 pandemic on profit and loss statements and Sharia Banks policies. This research uses documentation method with quantitative descriptive approach. The data used are in the form of profit and loss statements for BRI Sharia Bank, Mega Sharia Bank, and KB Bukopin Sharia Bank obtained from the Financial Services Authority (OJK). Then analyzed using One Sample TTest with SPSS version 23 program. The results of this study indicate that there is a significant difference before and during the Covid-19 pandemic at ROA <0,05 meaning that profitability is very adequate and profit exceeds the target. Sharia Banks policy has been adjusted by the OJK, namely implementing an economic stimulus policies related to restructuring financing based on POJK No.11/POJK.03/2020, and Sharia banks providing mobile banking facilities to facilitate transactions during the Covid-19 pandemic.
Co-Authors