摘要:This study aims to analyze the effect of The Strategic Performance Measurement System (SPMS) on company performance in the Covid 19 pandemic era. The study also analyze the relationship between performance measurement and corporate performance for Indonesian Sharia banking. The research design is an explanatory study using survey methods and quantitative methods in Islamic banking. The object of this study is Indonesian sharia bank. The sampling technique is based on a purposive sampling method, and the data used are raw data. Research data processing adopts structural equation model. The alteration between this study and previous studies is that this study conducted in the covid 19 pandemic era then investigates the impacts of the strategic performance measurement system and performance of the Indonesian Sharia Bank.