Tawhid String Relation and Itsar Concept of Islamic Bank in Covid-19 Pandemic on Value Creation Perspective (Indonesia Evidence)

The current COVID-19 pandemic that has shaken the global economy, including Indonesia, has caused social problems, including a growing number of poor. The purpose of this conceptual paper is to conduct a study related to the business model of Islamic banks, which is based on the Tawhid String Relations concept that also managed with the Itsar concept that can contribute to helping overcome social problems in alleviating poverty. The method used is the literature review, which uses previous studies and information related to how the concept of value creation in Islamic banks is related to TSR and Itsar in the Pandemic Covid-19. Social instruments, product innovation, and Islamic banking services are aimed to benefit the community. Also, the management of Islamic banks should be oriented towards managing Islamic banks to get Allah's pleasure, which is to provide benefits to the ummah