NERACA : JURNAL AKUNTANSI TERAPAN
Vol 3, No 2: April 2022

Dampak Pandemi Covid-19 Terhadap Laporan Laba Rugi Pada Bank Syariah

Rahayu Apriyanti (Institut Ilmu Sosial dan Manajemen STIAMI)



Article Info

Publish Date
30 Jun 2022

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.

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Journal Info

Abbrev

JATIBARU

Publisher

Subject

Economics, Econometrics & Finance

Description

Neraca : Jurnal Akuntansi Terapan Institut STIAMI menitik beratkan pada penelitian Akuntansi terapan. Tema tema yang bisa dimuat dalam Neraca : Jurnal Akuntansi Terapan meliputi aspek aspek yang terkait dengan Akuntansi secara luas. 1. Pelaporan Keuangan 2. Akuntansi Biaya 3. Akuntansi Manajemen 4. ...