Bank Conditions Research Articles

THEORETICAL APPROACHES TO THE ASSESSMENT OF THE FINANCIAL STABILITY OF BANKING INSTITUTIONS

The article considers the essence of the concept of ‘financial stability of a banking institution’. The external and internal factors of influence on the activities of commercial banks in the current socio-economic conditions of Ukraine are identified. It is noted that the leading role in ensuring financial stability belongs to the bank, subject to effective regulation and the use of internal methods to ensure financial stability. The existing methodological approaches to assessing the financial stability of banks used in domestic practice are analysed. It is noted that in order to ensure financial stability, it is necessary to regularly monitor and analyse vulnerabilities and risks of the financial system based on macroeconomic and prudential indicators, as well as to respond to them in a timely manner with appropriate measures. It is determined that the use of integrated approaches and the latest methods, such as econometric modelling, fuzzy set methods and graphical methods, allows obtaining a more detailed and accurate picture of the financial condition of banks and ensuring their effective management. It has been shown that the development and implementation of new methods and improvement of existing tools for analysing financial stability are extremely important for ensuring the stability and development of the banking sector. Effective financial stability management requires the use of modern methods and approaches that allow timely and accurate risk assessment and adaptation to dynamic conditions

Factors affecting SMEs’ choice of banks in Oman: an emphasis on Islamic banks

Purpose Commercial banks are the catalysts for meeting the financing needs of small and medium enterprises (SMEs). However, not all commercial banks are equally attractive to SMEs because of differences in banking services’ key attributes. Moreover, customers’ preferences vary between Islamic and conventional banks. This paper aims to identify factors motivating SMEs to establish business ties with banks in Oman. Design/methodology/approach The authors collected data from 217 SMEs through a questionnaire survey. The data were analyzed using a t-test and structural equation modeling (SEM). In addition, the research applies the theory of planned behavior as a theoretical framework. Findings The t-test results show that SMEs place greater emphasis on electronic banking, convenient locations, religious beliefs and favorable terms and conditions. The results from the SEM analysis show that the SMEs in Oman consider attractive packages, including favorable rates, transaction processing time, fees and the availability of technology-enabled services, when choosing a bank. Moreover, customers who are aware of Islamic banking products are optimistic about the future of Shariah-based banking. Originality/value As a Muslim-majority country, Oman lags behind its Gulf Cooperative Council peers in terms of the development of the Islamic banking system. For the success of this mode of financing, it is essential to know which factors SMEs prioritize to establish ties with Islamic banks. Hence, the research is expected to provide new information for bank management to devise financial products attractive to investors.

Basel Implementation in Banking in Indonesia

This study’s goal is to determine the application of Basel in banking in Indonesia. Bank Indonesia in issuing banking regulations refers to the Bank for International Settlement (BIS) policies related to liquidity, especially as a reference to protect Indonesian banks from crises caused by insufficient liquidity needs in the Bank. policies from the BIS will be accommodated first by the Islamic Financial Service Board (IFSB). IFSB is used as a reference for regulators to make banking policies. One of the IFSB committees, namely the Basel committee in the field of banking supervision, has issued provisions that are a reference for international banking, namely Basel 1, Basel II and Basel III. This study collects data using a descriptive qualitative methodology and secondary data obtained from literature studies. The results of the research show that banks in Indonesia have implemented regulations according to the Basel III international standard OJK has adopted Basel recommendations and has implemented Basel 1, 2 and 3 although there are some shortcomings but the application of risk management is more effective and efficient. The application of the continuation of Basel III is adjusted to the conditions of national banking proportionally.

Evaluation of TPS 3R and Waste Bank Management in Sungai Penuh City

Sungai Penuh City has 16 units of TPS 3R and 1 unit of waste bank that are not operating optimally. The evaluation to determine the condition of TPS 3R and waste bank and the potential reduction obtained if they are operated again. The research began by collecting data on generation of solid waste, composition, and recycling possibilities for household waste. Sampling of waste generation based on SNI 19-3964-1994 in 8 sub-districts in Sungai Penuh City for 8 consecutive days with the household generation of solid waste outcome of 0.328 kg/person/day or 2.789 l/person/day. The composition of household waste in Sungai Penuh City includes 57.74% food waste, 14.38% plastic waste, 11.62% paper waste, 5.19% yard waste, 4.89% other waste, 2.79% glass waste, 2.16% fabric waste and 1.24% metal. Sungai Penuh City has the capacity to recycle household solid waste is 68.90%. TPS 3R and waste bank was evaluated based on the Technical Guidelines for TPS 3R of The Ministry of Public Works and Housing in 2023 and the Regulation by the Minister of Environment and Forestry Number 14 of 2021. The evaluation results show that 3 units of TPS 3R are in the medium category, 4 units of TPS 3R are in the less category and 9 units of TPS 3R are in the bad category. Meanwhile, waste bank is in the bad category. The potential for waste reduction by TPS 3R and waste bank if operated optimally is 23.26% of the total waste generated in Sungai Penuh City.

Peran Perbankan Syariah dalam Mengimplementasikan Keuangan

This study aimed to analyze the role of islamic banks in implementing financial inclusion in Indonesia. Financial inclusion is a process to provide formal financial access for the poor and low income people (unbankable people). This study was designed which approached qualitatively and quantitatively (mixed research). The qualitative data analyzed by using Straruss and Corbin’s theory consisted three major steps: open coding, axial coding, and selective coding. Quantitative analyzed by using comparative analysis of financial statements and financial ratio analysis such as CAR, ROA, ROE, NPF, and FDR period of 2010-2014. This study proved that Islamic banking had great potential in implementing financial inclusion, it was indicated by a significant increase in funding and financing since 2010-2014 and results of financial ratio analysis also shows the performance of Islamic banking and financial condition is good.

Determinants of banking stability in India

Purpose This study aims to examine the various internal and external factors affecting the financial stability of Indian Commercial Banks. The aim is to improve the effectiveness of the Indian banking system in facilitating the transmission of monetary policy and to strengthen its resilience in the event of a banking crisis. Design/methodology/approach A panel data regression analysis is employed on unbalanced panel data of Indian commercial banks including public sector, private sector and foreign sector banks for the period of 2005–2022. Findings This study revealed that Indian banks with higher profits and high capitalization are more stable than others. However, banks with large bank size and high management costs are less stable as compared to other banks. In the case of macroeconomic variables, foreign exchange reserves have a significant positive impact on banking stability. Moreover, the unemployment rate has a significant negative impact on the banking stability of India. Research limitations/implications Research identifies relevant micro and macroeconomic drivers pertaining to India’s banking stability, a developing economy. These findings have significant implications and can attract the attention of analysts, regulators, bankers and academicians in this area. Nevertheless, the scope of the study is limited to the variables chosen to evaluate their contribution to banking stability, but other variables may influence Indian banking conditions. Practical implications Indian banks are advised by the research to place a high priority on profitability, capitalization and effective risk management. Customers and investors should choose banks with strong metrics. The priorities for policymakers should be preserving robust reserves and tackling unemployment with focused initiatives. Adopting digitalization can improve banks’ customer service and operational effectiveness, which is important for overcoming economic obstacles. These tactics provide doable measures to improve the resilience and stability of the banking industry in India and other emerging nations. Originality/value This research differentiates from the rest by focusing solely on the Indian banking system, in contrast to previous ones that often treated India as part of a bigger part like the BRICS or South Asia continent. It acknowledges the need to comprehending the unique traits and difficulties faced by the Indian banking system. Moreover, the current study distinguishes itself by focusing on the combined impact of microeconomic and macroeconomic indicators in the Indian context, unlike earlier research that concentrated on assessing the effects of individual variables. The current study also investigated new variables like corporate governance and foreign exchange reserves in the context of Indian banking which have not been explored by existing literature. Research is also crucial in the context of the analysis’s time frame, since it captures the period of economic transformation that included demonization, implementation of GST, major mergers and global COVID-19 pandemic.

Trends and prospects for the development of the derivatives market in Russia under sanctions

Aim. To analyze trends on the derivatives market in Russia under sanctions and identify prospects for its development.Objectives. To study the theoretical basis and functions of the derivatives market; to analyze its current state in Russia, to assess the impact of sanctions on the dynamics and structure of the derivatives market; to identify trends and determine scenarios for its development in the Russian state under sanctions; to develop recommendations to improve the efficiency and development of the derivatives market under external pressure.Methods. The author applied the methods of analysis, synthesis, generalization, comparison, analogy, historical analysis. The analysis of publications with the subsequent interpretation has been carried out, the results of research have been summarized, on the basis of which the author’s understanding of the derivatives market development trends has been derived. Comparison of the existing opinions concerning the considered problems was carried out, statistical data were investigated.Results. Under the conditions of sanctions Russian banks, financial organizations, exporters and importers faced restricted access to international markets, there were changes in demand, there were needs for new instruments. Sanctions contribute to the development and implementation of new instruments in the derivatives market. The main scientific result of the work is to identify effective approaches to the development of the derivatives market under external pressure. The results of the study can be used in the practice of financial institutions, banks and government agencies to develop strategies and development of operations with derivatives.Conclusions. The derivatives market plays an important role in the Russian economy, performing the functions of risk hedging, price formation and contributing to the predictability of financial flows, which is especially important in the conditions of sanctions pressure. An assessment of the current state of the derivatives market in Russia has revealed significant changes in its structure and dynamics. The introduction of sanctions led to the introduction of new financial instruments, sanctions stimulated innovation and development of domestic infrastructure. The role of financial market infrastructural organizations, state institutions and the Bank of Russia is increasing. There is a growing interest in local and regional hedging instruments, increasing importance of the domestic market and markets of friendly countries. The prospects for the development of the derivatives market in the Russian state look promising if a number of steps are realized. Possible development scenarios include: further strengthening of internal infrastructure, simplification of accounting procedures, development of new financial products adapted to current conditions.

Characterization of the alcohol biomarker phosphatidylethanol in donor whole blood and apheresis red blood cells: Implications for transfusion recipients.

Phosphatidylethanol (PEth) is a long-term marker of alcohol consumption used frequently in clinical scenarios such as liver transplant evaluation. Recent cases have demonstrated that packed red blood cell (pRBC) transfusion creates the potential for artificial elevation or decrease of observed PEth concentrations in recipients. Very little is known about the prevalence or stability of PEth in pRBCs. Apheresis and whole-blood (WB) donations were tested for PEth using liquid chromatography - tandem mass spectrometry with limit of quantitation 10 ng/mL. Units were stored under routine blood bank conditions to evaluate the stability of PEth and the impact of irradiation. Over 40% of apheresis and WB donors had PEth ≥10 ng/mL (maximum observed 587 ng/mL). As WB units were processed into component pRBCs, PEth concentrations increased and were higher than donor WB levels (EDTA sample) prior to collection (maximum observed 711 ng/mL). Storage for up to 5 weeks post donation resulted in mean 17.3% decrease in PEth-positive units; in contrast to a prior report, we observed no PEth formation in units with negative (<10 ng/mL) baseline concentrations. Irradiation of pRBCs did not substantially affect PEth concentrations in either PEth-positive or PEth-negative units. PEth concentrations in healthy blood donors may potentially confound alcohol use or abstinence assessment in pRBC recipients. Transfusion medicine services and clinical practices such as transplantation and behavioral medicine should recognize this phenomenon and collaborate on testing protocols to appropriately interpret PEth in pRBC recipients.

Simulation of High–Product Soy Crops Based on the Application of Foliar Fertilization in the Conditions of the Right Bank of the Forest steppe of Ukraine

Simulation of High–Product Soy Crops Based on the Application of Foliar Fertilization in the Conditions of the Right Bank of the Forest steppe of Ukraine

ORTHODOX-INNOVATIVE EXPOSITION OF FINANCIAL MECHANISMS OF THE POST-WAR RECONSTRUCTION OF THE ECONOMY OF UKRAINE

The article is devoted to the study of modern financial mechanisms, which in the medium term can be effectively applied to rebuild the economy of Ukraine after the end of the war. The authors emphasize that the orthodox-innovative exposition of financial mechanisms represents a flexible and adaptive approach capable of effectively responding to current challenges, threats and needs of the country in the process of its reconstruction.The main focus of the article is on the study of such aspects as: outlines of the main challenges faced by the Ukrainian economy in the conditions of the war period, including the destruction of infrastructure, loss of production capacity and a decrease in the standard of living of the population; disclosure of traditional financial approaches, such as international loans and grants, that can be applied to the reconstruction of the economy; identification of modern innovative financial instruments, including “green” bonds, blockchain, crowdfunding and other financial instruments in order to provide additional sources of financing and increase trust on the part of international partners and donors; determining the role of international financial organizations, institutions and donors in the process of reconstruction of our state. An analysis of the assessment of the damage caused in Ukraine by the russian federation was carried out, which is based on the reports of the project “russia will pay” KSE Institute with the support of international partners and organizations and the report on the updated joint assessment of damages and needs that arose as a result of the invasion of the russian federation in Ukraine (Rapid Damage and Needs Assessment, RDNA3, developed by the Government together with the World Bank Group, the UN and the European Commission. The authors carried out a SWOT analysis, which made it possible to assess the strengths and weaknesses, opportunities and threats (risks) associated with the integration of orthodox and innovative financial mechanisms in the recovery process economy of Ukraine after the war. The article focuses on the Matrix of reforms – a huge plan of changes that systematizes and integrates reforms, includes officially approved recommendations and conditions under macro-financial support programs, in particular: “structural beacons” of the IMF, Plan of Ukraine under the Ukraine Facility program, documents of the European Commission, conditions of the World Bank (Development Policy Loan, DPL). Also, within the framework of the study, an analysis of the consensus forecast of the Ministry of Economy of Ukraine “Ukraine: Scenarios of Restorative Growth” was carried out to provide and assess risks for 2024–2027.

Gardenia (Rubiaceae) seed conservation physiology with emphasis on rare Hawaiian species

Background and aims – Gardenia species are ecologically, culturally, and economically significant but the three native species of Gardenia in Hawai‘i are assessed as Critically Endangered. Seed banking is the most cost effective and efficient means of conserving plant material ex situ. To better understand the conservation physiology of Hawaiian and South Pacific Gardenia spp. and support their conservation, we asked 1) How do seeds respond to different temperatures and light and dark regimes? 2) What class of dormancy, if any, do seeds exhibit? 3) How does seed germinability respond over time in a seed bank? and 4) What is the conservation status and level of ex situ representation of Gardenia globally? Material and methods – To answer these questions, we used 19 accessions of fresh seeds and seeds stored for varying periods of time in the National Tropical Botanical Garden’s Conservation Seed Bank and Laboratory of Hawaiian (G. brighamii, G. remyi), New Caledonian (G. aubryi, G. oudiepe), and Tahitian (G. taitensis) species. Seeds were incubated at varying temperatures and in light, and in dark. Key results – We found that (1) seeds of all species tested germinated slowly and only at higher temperatures in the light and dark, (2) seeds have non-deep physiological dormancy, (3) seeds of the Hawaiian species are short lived at conventional seed bank conditions, and (4) only 40% of Gardenia spp. are represented in ex situ facilities, and 66% of the species have not been evaluated for the IUCN Red List. Conclusion – Seeds of Hawaiian Gardenia spp. are short lived in storage. Since seeds germinate in darkness, they are unlikely to form a persistent soil seedbank. Although seeds of all species tested are physiologically dormant, they can be easily propagated from seed at warmer temperatures, giving some hope to the conservation and restoration of the Critically Endangered Hawaiian species. Since our dataset was limited by a lack of continuous viability monitoring, we emphasize the need for initial germination testing and ongoing viability tests to better understand seed longevity. Lastly, we discuss the ecological relevance of our results in the context of the Hawaiian archipelago.

LIQUIDITY AND CREDIT RISK: A COMPARATIVE STUDY OF ISLAMIC AND CONVENTIONAL BANKS IN INDONESIA

Islamic banking is only a small choice for the majority of Indonesian Muslims numbering 229.62 million people or 87.2%. In contrast, the market share of Islamic banks is only 7.07%. Global banking conditions are rocked by the case of Silicon Valley Bank, which is one of the largest banks in the world, experiencing liquidity problems. This is inseparable from the fragility of the conventional banking system based on usury as an inherent obligation. This study analyzes the liquidity and credit risk comparison of Islamic and conventional banks in Indonesia. The sample in this study is 10 Islamic banks and the 10 largest conventional banks in terms of assets in the 2018-2022 period. Independent t-test is used to answer the problems in this study. Based on the results of independent t test show that there is no difference between the liquidity of Islamic and conventional banks. Likewise, NPF / NPL shows no difference between Islamic and conventional banks.

Application of agrochemicals to increase the seed productivity of soybean crops during irrigation in the conditions of the Saratov Left Bank

Application of agrochemicals to increase the seed productivity of soybean crops during irrigation in the conditions of the Saratov Left Bank

Exploring Ecological, Morphological, and Environmental Controls on Coastal Foredune Evolution at Annual Scales Using a Process-Based Model

Coastal communities commonly rely upon foredunes as the first line of defense against sea-level rise and storms, thus requiring management guidance to optimize their protective services. Here, we use the AeoLiS model to simulate wind-driven accretion and wave-driven erosion patterns on foredunes with different morphologies and ecological properties under modern-day conditions. Additional sets of model runs mimic potential future climate changes to inform how both morphological and ecological properties may have differing contributions to net dune changes under evolving environmental forcing. This exploratory study, applied to represent the morphological, environmental, and ecological conditions of the northern Outer Banks, North Carolina, USA, finds that dunes experiencing minimal wave collision have similar net volumetric growth rates regardless of beach morphology, though the location and density of vegetation influence sediment deposition patterns across the dune profile. The model indicates that high-density, uniform planting strategies trap sediment close to the dune toe, whereas low-density plantings may allow for accretion across a broader extent of the dune face. The initial beach and dune shape generally plays a larger role in annual-scale dune evolution than vegetation cover. For steeper beach slopes and/or low dune toe elevations, the model generally predicts wave-driven dune erosion at the annual scale.

Development Characteristics and Reactivation Mechanism of a Large-Scale Ancient Landslide in Reservoir Area

The intricate geological conditions of reservoir banks render them highly susceptible to destabilization and damage from fluctuations in water levels. The study area, the Cheyipin section of the Huangdeng Hydroelectric Station, is characterized by numerous ancient landslides of varying scales and ages. In June 2019, during the reservoir filling process of the Huangdeng Hydroelectric Station, a large-scale reactivation of ancient landslides occurred in this area, posing severe threats to riverside infrastructure and human safety, including ground cracking, house cracking, foundation settlement, and road collapse. The reactivation mechanism of ancient landslides at reservoir banks is highly complex due to fluid dynamics. This study conducted field investigations in the Cheyipin landslide area, monitored surface and subsurface deformations using GNSS and inclinometers, and analyzed the distribution characteristics, destruction features, and reactivation mechanisms of the landslides through correlation analysis and numerical calculations. The results indicate that the instability pattern of the slopes manifests as traction-type sliding failure. The slopes do not slide along the ancient sliding surface but along a newly formed arcuate sliding surface, with the direct impact area mainly concentrated near the waterline. The stability of the slopes in this project is closely related to the reservoir water level. It can be assumed that the lowering of the reservoir water level triggered the reactivation of the ancient landslides in the Cheyipin section, while the influence of rainfall can be ignored. To prevent the reactivation of ancient landslides, attention should be focused on the changes in reservoir water level, avoiding rapid adjustments in water level during the initial lowering and final raising of the water level.

Profit-Sharing Practices to Increase Profits and Development of Indonesian Sharia Banking

Objective: The purpose to be achieved in this writing is to achieve what are the factors of grants in Islamic banks regulated by law and also to study how the performance of Islamic banks in the profit-sharing system is carried out according to the views of existing Islamic law. The performance in question is not only financial performance that will be measured and researched but also a performance by measuring profit or profit and will analyze profit but also measured sharia maqasid so that the bank has management performance by the operational conditions of Islamic banks that will use Islamic law. Method: This research uses quantitative methods by analyzing the financial statements of Islamic banks from 2012 to 2023. This data is taken from the annual financial report and calculated using the Islamic maqashid model index with quadrant analysis measurement. In this case, we can know the performance of Islamic banks in terms of finance. Result: The results of this study show that the best bank performance is BRI Syariah Bank. In contrast, the bank that has the best performance according to Sharia Maqasid is BNI Syariah Bank. In contrast, banks that have good performance are Jateng Sharia Bank, Mandiri Syariah Bank, Panin Bank Syariah, and BCA Syariah. Conclusion: It can be concluded that this study shows that the best bank performance is BRI Sharia Bank while the bank that has the best performance according to sharia maqasid is BNI Sharia Bank while banks that have good performance are Bank Jateng Syariah, Bank Syariah Indonesia, Bank Panin, Bank BCA Syariah, and so on. Thus this research is carried out hopefully can provide new enlightenment for all, including the next researcher, and banking actors in Indonesia.

Analisis Financial Distress pada Bank Syariah di Indonesia Menggunakan Metode Classification and Regression Tree (CART)

Using the Grover and Classification and Regression Tree (CART) techniques, this research aims to evaluate the factors that influence the financial conditions of Islamic banks from 2010 to 2021. The sample for this research was taken using a purposive sampling technique from five banks registered in OJK from 2010 to 2021. The results of this research using Grover analysis show that no bank has experienced bankruptcy with an accuracy value of 100%. On the other hand, according to decision tree regression using the Classification and Regression Trees (CART) method, FDR, NPM and CAR are the three factors that influence financial bankruptcy. And it is known that of the three ratios, FDR is the most significant.

Attenuation of Oxidative Stress in Erythrocytes Stored with Vitamin C and l-Carnitine in Additive Solution-7.

Background: Blood transfusion has advanced toward component therapy for specific requirements during trauma and surgery. Oxidative stress is induced in erythrocytes during storage. Hence, antioxidants as additives can be employed to counteract oxidative stress and enhance antioxidant defenses. Therefore, this study investigates the combinatorial effects of vitamin C and l-carnitine on erythrocytes during storage. Methodology: Erythrocyte samples were categorized into control and experimental groups-vitamin C (10 mM) and l-carnitine (10 mM) and stored under blood bank conditions (at 4°C) for 35 days. Hemoglobin (Hb), antioxidant enzymes (superoxide dismutase [SOD], catalase [CAT] and glutathione peroxidase [GPX]), lipid peroxidation products (conjugate dienes and thiobarbituric acid reactive substances [TBARSs]), protein oxidation products, metabolic markers (glucose, lactate dehydrogenase), glutathione (GSH), superoxides, and hemolysis were assessed at weekly intervals. Results: SOD activity increased on day 7 in the controls, whereas it increased on days 7 and 14 in the experimental groups. CAT activity increased on day 35 in both the groups. GPX activity increased on day 7 in the controls. Hb levels decreased on days 14 and 35 in the controls and on day 35 in the experimental groups. Hemolysis increased from day 7 onward in both the groups. Protein oxidation products were maintained throughout the storage. GSH levels increased on day 21 in the controls and on days 14 and 21 in the experimental groups. Superoxides and conjugate dienes decreased from day 14 in both the groups. TBARSs decreased on day 7 in the experimental groups. Conclusion: Vitamin C and l-carnitine have synergistically enhanced the efficacy of stored erythrocytes in terms of Hb, antioxidant enzymes, and lipid peroxidation.

Optimizing The Role Of Sharia Banking In Supporting Halal Tourism In Indonesia

This research aims to analyze the role of sharia banking in supporting halal tourism and to analyze the potential of sharia banks in supporting halal tourism. This type of research is qualitative descriptive research based on the results of interviews and documentation. The results of the research show that the condition of sharia banks in supporting halal tourism has not carried out effective outreach to tourism industry players, access to offices and ATM networks is still difficult to find and there is a lack of promotion carried out by sharia banks while the potential of sharia banks themselves can carry out product innovation by providing specific financing products for tourism industry players and holding interesting events to change the public mindset that Islamic banks are inclusive and not exclusive banks.

THE EFFECT OF FINANCIAL PERFORMANCE ON RETURN ON ASSETS IN BANKS BEFORE AND DURING THE COVID-19 PANDEMIC IN INDONESIA

The COVID-19 case began in Indonesia in 2020. This condition continues to spread throughout Indonesia and causes all companies not to run optimally. It can affect the company's performance, making it less than optimal. One of them is a service company such as a bank company that must carry out its operational activities in a limited manner, causing credit to the community to run less optimally. The decline in bank performance has an impact on the decline in profits earned by bank companies. The purpose of this study is to examine the financial performance of banks from 2018 to 2019, which was before the covid 19 pandemic. This study also examines the financial performance of banks during the covid 19 pandemic from 2020 to 2021 and provides several alternatives to create better banking performance in Indonesia. This study uses secondary data from audited bank annual reports from 2018 to 2021, accessed on the website www.idx.co.id. The analysis used in this study is multiple regression analysis to assess bank performance using several financial ratios, namely capital adequacy ratio, net interest margin, and loan deposit ratio to return on assets. The findings of this study show that the capital adequacy ratio, net interest margin, and loan deposit ratio have a significant positive effect on return on assets at commercial banks in Indonesia with the phenomenon before and during the COVID-19 pandemic. It proves that the capital adequacy ratio, net interest margin, and loan deposit ratio have a positive influence on company performance. Increasing financial ratios in banks can create banking conditions that are more effective and can attract investors to invest in bank companies.