PREDICTIONS AND TRENDS PROFITABILITY FOR ISLAMIC COMMERCIAL BANKS IN INDONESIA DURING THE COVID-19 PANDEMIC

Authors

  • Taudlikhul Afkar Fakultas Ekonomi dan Bisnis Universitas PGRI Adi Buana Surabaya Jl. Dukuh Menanggal XII/4 Surabaya, Indonesia http://orcid.org/0000-0002-5854-4284
  • Fauziyah Fauziyah Fakultas Ekonomi dan Bisnis Universitas PGRI Adi Buana Surabaya Jl. Dukuh Menanggal XII/4 Surabaya, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v5i1.2136

Abstract

The purpose of this study is to determine trends and predict the level of profitability of Islamic banks in Indonesia during the Covid-19 pandemic. The research method uses quantitative descriptive to explain trends and quadratic analysis techniques to predict profitability. Islamic commercial banks in Indonesia were used entirely as samples in this study. Observation of data used before and during the Covid-19 pandemic starting from 2019-2020 in a time series. The results showed that during the Covid-19 pandemic, Islamic banks were still able to generate profits even though they experienced a downward trend, while the predictions of profitability during the Covid-19 pandemic in 2021 showed an average decline and losses.

Author Biography

Taudlikhul Afkar, Fakultas Ekonomi dan Bisnis Universitas PGRI Adi Buana Surabaya Jl. Dukuh Menanggal XII/4 Surabaya

Accounting

References

Abarbanell, J.S. and Bushee, B.J. (1997). Fundamental analysis, future earnings, and stock prices. Journal of Accounting Research, 35 (1), 1–24.

Afkar, T. (2015). Analisis Daya Tahan Perbankan Syariah Dalam Krisis Keuangan Global. Disertasi, Universitas Airlangga.

Afkar, T. (2016). Efektivitas Pengendalian Preventif, Pengendalian Detektif, dan Pengendalian Represif Terhadap Pencegahan Kecurangan Akuntansi. Majalah Ekonomi, 21(2), 211–225.

Afkar, T. (2017). Analisis Pengaruh Kredit Macet Dan Kecukupan Likuiditas Terhadap Efisiensi Biaya Operasional Bank Umum Syariah Di Indonesia. AJIE -Asian Journal of Innovation and Entrepreneurship, 02(02), 177–192.

Afkar, T., Chandrarin, G., & Pirmaningsih, L. (2020). Moderation of Non Performing Financing on Natural Uncertainty Contracts to The Profitability of islamic Commercial Bank in Indonesia. 2020(2), 330–339.

Ali, M. H., & Lubis, A. T. (2019). Analisis Pengungkapan Sukarela pada Bank Umum Syariah di Indonesia. Jurnal Akuntansi Dan Keuangan Islam, 3(1), 5–19. https://doi.org/10.35836/jakis.v3i1.37

Ascarya. (2017). The real determinants of financial crisis and how to resolve it in Islamic economics perspective. International Journal of Economic Research, 14(13), 501–531.

Budiyono, M. T. I., Muliasari, D., & Putri, S. A. R. (2021). An Analysis of Customer Satisfaction Levels in Islamic Banks Based on Marketing Mix as a Measurement Tool. Annals of the Romanian Society for Cell Biology, 2004-2012.

Budiyono, Serly Andini Restu Putri. (2021). The Influence of Total Taxpayer of Personnel and Per Capita Income on Income Tax in Indonesia 2017 - 2019. Annals of the Romanian Society for Cell Biology, 1997–2003.

Dalimunthe, H. (2018). Pengaruh Marjin Laba Bersih, Pengembalian Atas Ekuitas, Dan Inflasi Terhadap Harga Saham. Jurnal Akuntansi Dan Bisnis : Jurnal Program Studi Akuntansi, 4(2), 62. https://doi.org/10.31289/jab.v4i2.1780

Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI). (2000). Fatwa Dewan Syariah Nasional No. 17/DSN-MUI/IX/2000 tentang Sanksi Atas Nasabah Mampu yang Menunda-Nunda Pembayaran.

Diallo, O., Fitrijanti, T., & Tanzil, N. D. (2015). Analysis of the influence of liquidity, credit and operational risk, in Indonesian islamic bank’s financing for the period 2007-2013. Gadjah Mada International Journal of Business, 17(3), 279–294.

Hanoatubun, S. (2020). Dampak Covid – 19 Terhadap Perekonomian Indonesia. EduPsyCouns : Journal of Education, Psychology and Counseling, 2(2), 146–153.

Horváth, B., Khilji, T., Gankhuyag, U., Meng, T., Canossa, di V., Chen, J., & Rong, S. (2020). Social and Economic Impact of Covid-19 in the Asia-Pacific Region. United Nations Development Programme, April, 1–33.

Karim, A. A. (2010). Perbankan Islam Analisis Fiqih dan Keuangan. Jakarta : PT. Raja Grafindo Persada.

McAleer, M. (2020). Prevention Is Better Than the Cure: Risk Management of COVID-19. Journal of Risk and Financial Management, 13(3), 46. https://doi.org/10.3390/jrfm13030046

Najib, H., & Rini. (2016). Sharia Compliance , Islamic Corporate dan Fraud Pada Bank Syariah. Akuntansi Dan Keuangan Islam, 4(2), 131–146.

Nurhayati, S., & Wasilah. (2015). Akuntansi Syariah Di Indonesia. Jakarta : Selemba Empat.

Oskouei, Z. H., & Zadeh, R. B. H. (2017). The Prediction of Future Profitability Using Life Cycle Theory Based on Cash Flow Pattern. Advances in Economics and Business, 5(3), 167–175. https://doi.org/10.13189/aeb.2017.050305

Othman, R., Aris, N. A., Azli, R. M., & Arshad, R. (2012). Islamic banking: The firewall against the global financial crisis. Journal of Applied Business Research, 28(1), 9–14. https://doi.org/10.19030/jabr.v28i1.6679

Rodoni, A., & Yaman, B. (2018). Asymmetric Information and Non-Performing Financing: Study in The Indonesian Islamic Banking Industry. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 10(2). https://doi.org/10.15408/aiq.v10i2.7392

Sumarni, Y. (2020). Manajemen Ekonomi islam dalam Menangani pandemi Coronavirus Disease (Covid-19) di Indonesia. Jurnal Baabu Al-Ilmi Ekonomi Dan Perbankan Syariah, 5(1), 117–123. https://doi.org/http://dx.doi.org/10.29300/ba.v5i1.3123

Suryahadi, A., Al Izzati, R., & Suryadarma, D. (2020). The Impact of COVID-19 Outbreak on Poverty: An Estimation for Indonesia. SMERU Working Paper, 1–12.

Downloads

Published

2021-03-23

How to Cite

Afkar, T., & Fauziyah, F. (2021). PREDICTIONS AND TRENDS PROFITABILITY FOR ISLAMIC COMMERCIAL BANKS IN INDONESIA DURING THE COVID-19 PANDEMIC. International Journal of Economics, Business and Accounting Research (IJEBAR), 5(1), 203–211. https://doi.org/10.29040/ijebar.v5i1.2136

Issue

Vol. 5 No. 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021

Section

Articles

Citation Check

License

Authors who publish with IJEBAR agree to the following terms: Authors retain copyright and grant the IJEBAR right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in IJEBAR. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in IJEBAR. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

Most read articles by the same author(s)

1 2 > >>