Comparative Analysis of Banking Performance Before and During Pandemic Covid-19 from the Perspective of Balanced Scorecard

This study aims to determine the difference of banking performance before and during pandemic Covid-19 from the perspective of balanced scorecard. The research method used in this study is quantitative with comparative approach. The population are banking companies listed in BEI. The sample determined by using purposive sampling, amounted 43 banks listed within 2018-2021. The analysis method used is comparison data. The results of this study showed that: (1) There is no significant performance difference from assets aspect, yet there is significant performance difference from capital, management, earning, liquidity aspect in financial perspective. (2) There is no significant performance difference from market share aspect, yet there is significant performance difference from deposit growth aspect in customer perspective. (3) There is significant performance difference from operational aspect in internal process perspective. (4) There is no significant performance difference from employee productivity aspect, yet there is significant performance difference from employee training in learning & growth perspective. That has been philosophy of conceptual but no differences of the practical in the pandemic Covid-19 in Indonesia banking contect. The implication between the theory and practical has discussed below