Shariah Banks address emerging new challenges in covid 19 Pandemic. The global impact of covid -19 has initiated to mobilize social programmes, effect on economy especially for Banking Sector which are conventional banks and shariah banks Shariah bank provide attractive prospect for finanicial global crisis in Indonesia. This research aims to analyze the impact of Capital Adequacy Ratio (CAR), Non Perfoming Financing (NPF), Financing to Deposit Ratio (FDR) and Cost to Income Ratio Profitability with Return on Assets (ROA) in Indonesian Shariah Banks. The analysis method used ARDL Panel and t Test based on their Financial Performance banks report on IDX consisting of Indonesia Shariah Bank, BTPN Shariah Bank and Panin Dubai shariah Bank, in 2020, with the 12 financial statements research. Based on the results of ARDL panel data research showed that dependent variables (ROA) can be explained by independent variables consisting of CAR, NPF and Cost to Income Ratio, have no positive and significant relationships, while FDR variables have positive and significant relationships. The results of the t test showed CAR, NPF and Cost to Income Ratio quite affect the level of profitability of Shariah banks during Covid-19.