Coresponding Analisis Perbandingan Kinerja Keuangan Bank BNI Syariah Dan Bank Syariah Mandiri Di Masa Pandemi Covid-19

resources owned by the company. Covid-19 pandemic has an impact on the banking sector, resulting in non-performing financing due to debtor arrears as a result of many people losing their jobs and difficulties in paying credit. This study has the objective of analyzing the comparative financial performance between Mandiri Shariah Bank and BNI Shariah Bank during the Covid-19 pandemic, using quarterly financial statements 1, 2, 3 and 4 for 2019 and quarter 1 for 2020 and through Independent testing T-Test sample. There are financial performance differences between BNI Shariah Bank and Mandiri Shariah Bank from ROA, NPF and BOPO aspects, whereas in terms of CAR and ROE aspects show significantly there are no differences performances between BNI Shariah Bank dan Mandiri Shariah Bank. This paper recommends that BNI Syariah pay attention to the ROE and NPF ratio, while to Bank Syariah Mandiri to pay attention to the CAR, ROA and BOPO ratios. Kata Kunci: Financial Performance, Bank Syariah, Covid-1