<![CDATA[Knowing the differences in the ability of Islamic banks in Indonesia in managing equity to earn profit is the goal in this research. Quantitative approach to this research with a population of 14 Islamic commercial banks as well as the research sample. The sampling technique used a saturated sample by using all members of the population as the research sample. The data used for comparison is before and during the COVID-19 pandemic in 2018-2021 in a time series. The findings of this study indicate that there is an increase in the ability of Islamic banks to manage their equity to earn a profit, but the increase is not statistically significant so that it can be said that there is no difference in the level of profitability before and during the COVID-19 pandemic. it means that Islamic banks have the potential to increase profitability when there is a financial recession as in the current state of the covid-19 pandemic.]]>
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