COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE OF CONVENTIONAL BANKING WITH BANKING SHARIA USING THE CAMELS METHOD BEFORE AND DURING THE ECONOMIC RECESSION DUE TO THE COVID PANDEMIC – 19 YEAR 2020

This study aims to analyze the comparison of performance Islamic banking and conventional banks before during Covid 19 pandemic using CAMELS. The data analysis method has been described in accordance with designed this measure health Bank, CAMELS.
 used is secondary data, namely financial statements are for period 2017-2020. measured includes CAR, NPL, NPM, ROA, BOPO, LDR, IER from 10 as samples study.
 analytical tool multiple linear regression. To obtained study, Microsoft Excel, SPSS other software were used. Sampling uses non-probability purposive sampling method.
 
 Based on results research that carried out, it found CAMEL Ratio Testing CAR ratio between shows P value 0.000 < (0.05). NPL 0.042 NPM Pvalue 0.175 > ROA 0.900 BOPO 0.044 LDR 0.019 From above, can be concluded Covid-19 2017-2020, there significant differences Capital Adequacy (CAR), Non Performing Loans (NPL), Operating Costs Income (BOPO), Loan Deposit (LDR), Interest Expense (IER).