Indonesian Islamic banks: A review of the financial state before and after the COVID-19 pandemic

The COVID-19 pandemic has had a significant impact on small and medium enterprises (SMEs). The purpose of this study is to assess the impact of the COVID-19 pandemic on SMEs in Georgia, identify the challenges of SMEs in pandemic conditions, and analyze government economic policy measures. For this purpose, 102 small and medium entrepreneurs from different regions of Georgia were interviewed. The survey was conducted by sending a questionnaire through digital channels. The results were processed using data analysis, quantitative and qualitative research methods, and presented graphically. As a result, key challenges and development directions that are typical for SMEs operations in Georgia during the pandemic were identified. For 60.8% of surveyed SME owners, lockdown is the main challenge. Sales volume of 45.1% of SMEs decreased. In addition, 39.3% of the surveyed SME owners increased the innovative capabilities of a company and 37.2% increased the sales volume of a company through digital channels. The main challenge of the pandemic, lockdown, gave impetus to a change in entrepreneurial behavior. In a pandemic, entrepreneurial activity has become more favorable through digital channels. During the pandemic, there is a need to continue the government’s program of tax incentives and subsidies for SMEs. In addition, the government should promote education in the fields of entrepreneurship, innovation, and technology.

This study aims to investigate the impact of COVID-19 on the increase in bad credits at conventional commercial banks in Indonesia. The data used in this study are secondary data sourced from the Ministry of Health and from the Financial Services Authority (OJK), each of which consists of 50 data samples. The data analysis technique used in this study is simple regression analysis to determine the magnitude of the influence of COVID-19 on non-performing loans. The results of the data analysis show that COVID-19 has a significant effect on non-performing loans, and the COVID-19 variable can be used as an external indicator of the increase in non-performing loans for commercial banks in Indonesia. The implication of the research is that other researchers can make COVID-19 an external indicator of an emergency beyond human ability that can affect the level of non-performing loans. For banking, this study can be used as a reference when considering credit risk management policy during the COVID-19 pandemic.

Acknowledgment
The researchers are grateful to University of Sultan Ageng Tirtayasa for financial support. In addition, the authors sincerely apologize for the errors and mistakes found in this paper.

Higher education for sustainable development (HESD) in the Covid-19 pandemic faces different challenges. Empirically few studies to date have introduced much on the digitalization of higher education for sustainable development. This study aims to explore and explain the digitalization of HESD from different attitudes and to build linkages of the digitalization in HESD. Furthermore, the study makes content analysis where 1,200 tweets on digitalization in higher education for sustainable development are collected from Twitter, and 19 documents have further categorized information data via NVivo. In addition, 22 students and 9 instructors were invited for a semi-structured interview to further supplement this study and confirm its findings. This study finds that attitudes towards digitalization in the study area can be divided into three correlated attitude layers. Teaching attitudes and educational attitudes are the first level, and the second level is the digital platform attitude, technology use attitude, and resource attitude. Furthermore, network attitude, service attitude, and development attitude are the third level. Thus, through the analysis, this study suggests higher education institutions should make improvements in digitalized teaching, education quality via innovation, technological development, resources use, and development via creating a better digital platform or environment is essential for genuinely promoting the HESD.