ANALYSIS OF SYARIAH BANKS' FINANCIAL PERFORMANCE BEFORE, DURING AND AFTER THE COVID-19 PANDEMIC IN SOUTHEAST ASIA: THE CAMEL APPROACH

The outbreak of Covid-19 has had an impact on several sectors, including the economy in Southeast Asia, which has an important role in the global supply chain. Covid-19 has an impact on the decline in Real GDP which causes a decline in economic growth which is followed by a recession which causes weak financial performance of Sharia Banking. This research is a type of quantitative research with a comparative approach. This research aims to find out whether there are differences in the financial performance of Islamic banks in Southeast Asia before, during and after the Covid-19 pandemic. The variables used to measure banking performance are CAR, NPF, ROA, BOPO and FDR. The data used is secondary data in the form of documentation of banking financial reports obtained from the financial reports of each Islamic bank. The population of this research is all sharia banking which is included in "The Largest Islamic Bank 2020-2023" according to The Asian Banker, sample selection was carried out using purposive sampling technique, the number of samples for this research was 26 sharia banks. The data analysis method used is the difference test with the Wilcoxon sign test. The results of this study show that before and after there are significant differences as measured by CAR and ROA. Meanwhile, the NPF, BOPO and FDR ratios show that there are no significant differences. Conditions during and after Covid-19 as measured by the BOPO ratio have significant differences. Meanwhile, the CAR, NPF, ROA, FDR ratios show that there are no significant differences.