BANKING DURING THE COVID-19 PANDEMIC IN INDONESIA: EFFECTIVENESS BETWEEN BPR AND SHARIA BPR

This study aims to determine the factors that affect banking profitability during Covid-19 in Indonesia in the 2020-2022 period using financial ratios. The financial ratios used consist of BOPO Efficiency Ratio (REO), Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL) or Non-Performing Financing (NPF) to Return on Assets (ROA) in BPR and BPR Syariah in Indonesia. The analysis was carried out using quarterly time series data published by the Financial Services Authority. This study uses a multiple linear regression analysis method using SPSS version 23 software. The results showed that REO, CAR, and NPL simultaneously had no effect on BPR ROA, while the results showed that REO, CAR, and NPF simultaneously affected Sharia BPR ROA. REO partially has a negative and significant effect on ROA BPR, CAR and NPL have no effect on BPR ROA. While REO partially has a negative and significant effect on the ROA of Sharia BPR, CAR and NPF partially have a positive and significant effect on the ROA of Sharia BPR.