Analysis of Financial Performance of Conventional and Islamic BUMN Banks Before and During the Covid-19 Pandemic

Almost all economic sectors in the world have been affected by Covid-19 pandemic, including national banking industry Indonesia. This study purpose was to examine differences financial performance of State-Owned Conventional Banks and Sharia before during pandemic. The assessment uses CAR ratio, NPL ratio (for conventional banking) NPF banking). database used is 2019 2020 reports website Financial Services Authority websites each bank. Based on purposive sampling technique, selected banks that meet criteria are BRI bank, Mandiri BNI BTN Syariah results paired sample t test analysis showed Ho accepted, meaning there no difference Capital Adequacy Ratio at SOCB Pandemic. for SOSB, which seen from CAR, shows SOSB indicates both can maintain their capital adequacy ratio. Conversely, credit financing (NPL), using test, a Meanwhile, contrary SOCB, difference, pandemic (NPF) relatively safe compared (NPL) financing.