MEASURING THE PROFITABILITY LEVEL OF ISLAMIC COMMERCIAL BANKS IN INDONESIA

Fauziyah Fauziyah (Fakultas Ekonomi dan Bisnis Universitas PGRI Adi Buana Surabaya Jl. Dukuh Menanggal XII/4 Surabaya)
I Made Bagus Dwiarta (Fakultas Ekonomi dan Bisnis Universitas PGRI Adi Buana Surabaya Jl. Dukuh Menanggal XII/4 Surabaya)
Taudlikhul Afkar (Fakultas Ekonomi dan Bisnis Universitas PGRI Adi Buana Surabaya Jl. Dukuh Menanggal XII/4 Surabaya)
Sigit Prihanto Utomo (Fakultas Ekonomi dan Bisnis Universitas PGRI Adi Buana Surabaya Jl. Dukuh Menanggal XII/4 Surabaya)
Teguh Purwanto (Fakultas Ekonomi dan Bisnis Universitas PGRI Adi Buana Surabaya Jl. Dukuh Menanggal XII/4 Surabaya)

International Journal of Economics, Business and Accounting Research (IJEBAR)
Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022

This study aims to measure the level of profitability of Islamic commercial banks in Indonesia before and during the Covid-19 pandemic. This research approach uses quantitative by using paired sample t-test as a data analysis technique. The population of 14 Islamic commercial banks is also used as a research sample with saturated sampling techniques. Measures of profitability levels used are Return on Assets (ROA), return on Equity (ROE), and Net Operating Margin (NOM). The results showed that there was a significant difference in ROA before and during the Covid-19 pandemic with a downward trend. While ROE and NOM did not make significant differences despite the decline before and during the Covid-19 pandemic.