<![CDATA[The official end of the COVID-19 pandemic status requires financial performance adjustments in Indonesia's Islamic banking industry. This study aims to analyze and compare the financial performance of Islamic banking during the COVID-19 pandemic (October 2021 – May 2023) and post-COVID-19 (June 2023 – January 2024). The financial performance indicators observed include Return on Assets (ROA), Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Operating Expenses to Operating Income (BOPO). Using a quantitative approach with 40 monthly observations (20 months during the pandemic and 20 months post-pandemic), hypothesis testing was conducted using the non-parametric Wilcoxon Signed Rank Test due to non-normally distributed data. The results revealed a statistically significant difference in NPF (Z=-3.921;p=0.000) and FDR (Z=-3.920;p=0.000) between the pandemic and post-pandemic periods. Conversely, ROA (Z=-0.867;p=0.386) and BOPO (Z=-1.904;p=0.057) showed no statistically significant differences. These findings indicate that Islamic banking exhibits deep resilience in fundamental profitability and operational efficiency, while experiencing structural adjustments in financing quality and liquidity expansion post-pandemic.]]>
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