The COVID-19 pandemic that is spreading in Indonesia has affected economic growth likewise banks sector. This study aims to determine the financial performance factors that are affected by the COVID-19 pandemic both in Islamic and conventional banking which are included in the CBGB 2 category so that banks in Indonesia can anticipate it. This study uses the Artificial Neural Network (ANN) method with 6 financial performance variables in the period of January 2020 - September 2020 namely Capital Adequacy Ratio (%) Operating Expenses / Operating Income (%) Net Operation Margin (%) Landing on Deposits. Ratio (%) Short Term Mismatch (%) which are used as the independent variable as well as Return on Assets which is used as the dependent variable. The results showed that the COVID-19 pandemic affected financial performance factors in the form of a Funding to Deposit Ratio of 35.21%;Short Term Mismatch of 26.92% and Net Operation Margin of 26.92% in Islamic banking. Whereas in conventional banking Operating Expenses to Operating Income was 72.87% and the Capital Adequacy Ratio was 17.31%. This result is also in line with previous research where Islamic banking is more vulnerable than conventional banking in facing financial crises.
Comparison of Islamic and conventional banking financial performance during the COVID-19 period