<![CDATA[Kinerja keuangan sangat penting bagi dunia perbankan, terutama pada saat pandemi Covid-19 sebagai strategi dalam melakukan analisis penilaian atau acuan untuk mengetahui proses kinerja keuangan suatu bank. Dampak dari adanya pandemi Covid-19 pada sektor perbankan adalah dalam kinerja keuangannya yang dapat mempengaruhi tingkat kesehatan bank, oleh karena itu diperlukan tolak ukur yang objektif dan tepat dalam penilainanya. Untuk rasio-rasio yang digunakan, di antaranya rasio permodalan (capital adequency ratio), net performing loan (NPL), rasio efisiensi (BOPO), rasio likuiditas (LDR), Return on asset (ROA), Return On Equity (ROE) atau yang sering disebut metode CAMEL. Dalam proses ini data yang dipakai yaitu laporan keuangan dan laporan rasio tahun 2016-2019 (sebelum pandemi) & 2020 (saat pandemi). Hasil dari pengabdian ini yaitu pada nilai analisis rasio CAR (capital adequency ratio), rasio likuiditas (LDR), Return on asset (ROA), Return On Equity (ROE) mengalami penurunan pada saat pandemi. Sedangkan nilai net performing loan (NPL) masih tetap sama dengan sebelum pandemi dan pada nilai rasio efisiensi (BOPO) mengalami peningkatan daripada sebelum pandemi. Selain itu ditemukan beberapa risiko yang muncul saat pandemi ini yaitu risiko kredit dan risiko pasar. Sehingga harus diterpakan strategi seperti melakukan restrukturisasi kredit dan juga strategi pada pengembangan fintech. Financial performance is very important for the banking world, especially during the Covid-19 pandemic as a strategy in conducting assessment analysis or references to determine the process of a bank's financial performance. The impact of the Covid-19 pandemic on the banking sector is in its financial performance which can affect the soundness of banks, therefore an objective and precise benchmark is needed in its assessment. For the ratios used, including the capital adequacy ratio, net performing loan (NPL), efficiency ratio (BOPO), liquidity ratio (LDR), Return on assets (ROA), Return On Equity (ROE) or which is often called the CAMEL method. In this process the data used are financial reports and ratio reports for 2016-2019 (before the pandemic) & 2020 (during the pandemic). The results of this service are the value of the analysis of the CAR ratio (capital adequency ratio), liquidity ratio (LDR), Return on assets (ROA), Return On Equity (ROE) decreased during the pandemic. Meanwhile, the value of the net performing loan (NPL) is still the same as before the pandemic and the value of the efficiency ratio (BOPO) has increased compared to before the pandemic. In addition, several risks that emerged during this pandemic were found, namely credit risk and market risk. Therefore, strategies such as credit restructuring and strategies for fintech development must be applied.]]>
