Journal of Islamic Economics and Philanthropy
Vol. 6 No. 2 (2023): November

The Financial Performance of Indonesian Islamic Banks Before and After the Covid-19 Pandemic

Zanuba Ainindya El Fanani (Raden Mas Said Islamic University, Surakarta)



Article Info

Publish Date
08 Aug 2026

Abstract

This research was used to determine the effect of buying and selling financing, profit sharing financing, and rental financing on the financial performance of Bank Syariah Indonesia. The method used in this research is quantitative. This research uses secondary data (time series). The data collection technique (sample) in this research uses the Financial Report of Bank Syariah Indonesia (BSI). Data analysis uses descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing with SPSS version 23. The aim of this research is to compare the financial performance of Bank Syariah Indonesia (BSI) for the 2014–2021 period, before and after the Covid-19 pandemic which caused Sharia Bank financial performance to decline. The results of this research show that the sales and purchase financing and rental financing variables have no effect on the financial performance of Sharia Banks, while the profit sharing financing variables have an effect on performance before and after the Covid-19 pandemic. This research seeks to provide both theoretical and practical impacts on the development of Sharia Banking, especially in Indonesia. It is hoped that the implications of this research can be used by bank managers as a reference in making decisions and formulating improvements in banking performance in the future, where Islamic banks can maximize the financing that will be distributed to customers. As for customers, it is hoped that the results of this study can be used as material for consideration to determine the condition of the financial performance of Islamic banks as a basis for making decisions about using Islamic banking products. The limitation of this research is the secondary data used, which includes the quarterly reports for the 2015-2021 period.

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Journal Info

Abbrev

jiep

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Subject

Description

The Journal of Islamic Economics and Philanthropy (JIEP) is published quarterly in August, November, February, and May. The journal accepts only original empirical research, theoretical contributions, and systematic literature reviews. JIEP focuses on the intersection of Islamic economics and ...