%A NIM.: 22108020066 Tiara Fadilah %O Hasan Al Banna, S.EI., M.E. %T PENGARUH NPF, FDR, CKPN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN UNIT USAHA SYARIAH DI INDONESIA PERIODE 2016-2024 %X This study aims to analyze the influence of NPF, FDR, CKPN, and company size on the financial performance of Sharia Business Units in Indonesia during the period 2016-2024. Financial performance in this study is measured by Return on Assets (ROA). The method used is a quantitative approach with multiple linear regression analysis of panel data using Stat 17 software. The results show that FDR has a positive and significant effect on ROA, while NPF and CKPN have a negative and significant effect on ROA. Meanwhile, company size does not significantly affect ROA. These findings indicate that financing distribution, non-performing financing, and provisioning policies are important factors determining the financial performance of Sharia Business Units. %K NPF, FDR, CKPN, Ukuran Perusahaan, Kinerja Keuangan, Unit Usaha Syariah %D 2026 %I UIN SUNAN KALIJAGA YOGYAKARTA %L digilib76582