<![CDATA[This study aims to analyze the differences in the financial performance of the banking sector in Indonesia between the period before and after the Covid-19 pandemic. Financial performance is measured using four fundamental ratios, namely Return on Asset (ROA) for profitability, Loan to Deposit Ratio (LDR) for liquidity, Capital Adequacy Ratio (CAR) for capital, and Non-Performing Loan (NPL) for credit risk. This study uses a comparative quantitative approach with secondary data from the annual financial statements of 39 banking companies listed on the Indonesia Stock Exchange during the period 2019 (before the pandemic) and 2023 (after the pandemic). The data analysis technique used is the Paired Sample T-Test with the help of the SPSS version 25 program. The results showed that there was a statistically significant difference in the ratio of CAR and NPL. The average CAR after the pandemic (37.69%) is significantly higher than before the pandemic (23.81%), which indicates a massive strengthening of bank capital in response to economic uncertainty. The average NPL after the pandemic (1.41%) was also significantly lower than before the pandemic (2.18%), indicating an improvement in the quality of credit assets and the effectiveness of credit risk management implemented by banks post-pandemic. In contrast, the study did not find a statistically significant difference in the ROA and LDR ratios between the two periods, indicating stability in the aspects of banking profitability and liquidity in the sample studied. This shows that even though the banking sector was affected by the pandemic, the ability to generate profits and maintain a balance between third-party funds and credit was maintained. These findings provide important implications for regulators and industry players in formulating adaptive financial policies in the midst of crisis conditions.]]>
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