Dampak Pandemi Covid-19 Terhadap Laporan Laba Rugi Pada Bank Syariah

Authors

  • Rahayu Apriyanti Institut Ilmu Sosial dan Manajemen STIAMI

DOI:

https://doi.org/10.31334/neraca.v3i2.2373

Keywords:

Covid-19 Pandemic, Profit and Loss Statement, ROA, Sharia Banks.

Abstract

The study aims to determine the impact of the Covid-19 pandemic on profit and loss statements and Sharia Banks policies. This research uses documentation method with quantitative descriptive approach. The data used are in the form of profit and loss statements for BRI Sharia Bank, Mega Sharia Bank, and KB Bukopin Sharia Bank obtained from the Financial Services Authority (OJK). Then analyzed using One Sample TTest with SPSS version 23 program. The results of this study indicate that there is a significant difference before and during the Covid-19 pandemic at ROA <0,05 meaning that profitability is very adequate and profit exceeds the target. Sharia Banks policy has been adjusted by the OJK, namely implementing an economic stimulus policies related to restructuring financing based on POJK No.11/POJK.03/2020, and Sharia banks providing mobile banking facilities to facilitate transactions during the Covid-19 pandemic.

References

. Admin. 2020. Dampak Pandemi Corona Terhadap Laporan Keuangan dan Praktik Bisnis di

Indonesia feb.unpad.ac.id/dampak-pandemi corona-terhadap-laporan-keuangan-dan

praktik-bisnis-di-indonesia/, diakses pada 1 Februari 2021 pukul 13:00. 2020.

. Effendi, Ihsan dan Prawidya Hariani R.S. 2020. “Dampak Covid-19

Terhadap Bank Syariah†dalam Jurnal Studi Ilmu Ekonomi dan

Pembangunan Volume 20 Nomor 20. Medan : Ekonomi Kawan

. Enterprise, Jubilee. 2018. Lancar Menggunakan SPSS Untuk Pemula. Jakarta. Elex Media

Komputindo.

. Fitriani, Putri Diesy. 2020. “Analisis Komparatif Kinerja Keuangan Bank

Umum Syariah Masa Pada Pandemi Covid-19†dalam Jurnal Ilmu

Akuntansi dan Bisnis Syariah Volume 2 Nomor 2. Bandung

. https://www.kbbi.web.id

E ISSN 2715-1212

Neraca : Jurnal Akuntansi Terapan Vol 3 , No. 2, April 2022, pp.114-120

Rahayu Apriyanti (Dampak Pandemi Covid-19 Terhadap Laporan Laba Rugi Pada Bank Syariah.)

. https://www.ojk.go.id

. Malik, Kashif, et. Al. 2020. “Covid-19 : and the Future of Microfinance

Evidence from and Insights Pakistan†Forthcoming Oxford Review Of

Economic Policy (Special Issue)

. Raharjo. Sahid. 2018. “Cara Uji One Sample t Test dengan SPSS dan Interpretasi

Lengkapâ€.http://www.spssindonesia.com/2018/12/carauji-one-sample-t-testspss.html?m=1

,diakses pada 21 Februari 2022 pukul 13.15.

. Shatu, Yayah Pudin. 2016. Kuasai Detail Akuntansi Laba & Rugi. Pustaka Ilmu Semesta

. Soemitra, Andri. 2016. Bank Lembaga Keuangan Syariah. Jakarta. Kencana

. Susilo, Adityo, dkk. 2020. “Coronavirus Disease 2019 : Tinjauan Literatur

Terkini†dalam Jurnal Penyakit Dalam Indonesia Voume 7 Nomor 1. Jakarta

Downloads

Published

2022-06-30

Issue

Vol. 3 No. 2: April 2022

Section

Articles

License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. 

Copyright Notice

Please find the rights and licenses in Neraca : Jurnal Akuntansi Terapan, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Akuntansi Terapan permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Neraca : Jurnal Akuntansi Terapan on distributing works in the journal and other media of publications.

Co-Authorship

If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Neraca : Jurnal Akuntansi Terapan will not be held liable for anything that may arise due to the author(s) internal dispute. Neraca : Jurnal Akuntansi Terapan will only communicate with the corresponding author.

Miscellaneous

Neraca : Jurnal Akuntansi Terapan will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Neraca : Jurnal Akuntansi Terapan editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.

Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.