Analysis of the Financial Performance of Islamic Banks during the Covid-19 Pandemic with the Maqashid Syariah Index Approach
DOI:
https://doi.org/10.37010/jdc.v5i1.1545Keywords:
sharia banking performance, sharia maqashid index, covid-19 pandemicAbstract
In 2019-2021 there was a Covid-19 pandemic, so it is necessary to conduct research to analyze how strong Islamic commercial banks are facing economic conditions during Covid-19. One way is with the Maqashid syariah Index approach. Measuring the performance of Islamic banking based on the Sharia Maqashid Index is interesting when analyzed during the Covid-19 pandemic. This research is important because banks are one of the companies needed both in the present and in the future, so banking performance must be very good in order to be able to provide confidence for customers in connecting or investing in the bank. This study aims to analyze the financial performance of Islamic banks during the Covid-19 pandemic with the Maqashid syariah Index approach. The data analysis method in this study uses the Sharia Maqashid Index approach. The research samples used in this study were 7 (seven) Islamic commercial banks. The data used in this study are secondary data sourced from the financial statements of Islamic commercial banks in 2019-2021. The results of this study indicate that the Covid-19 pandemic in 2019-2021 has an influence on the financial performance of some Islamic banks in Indonesia. Meanwhile, some other banks were not affected by the conditions of the Covid-19 pandemic in 2019-2021.
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