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bibo:abstract "This research is motivated by the crucial role of the Islamic banking industry in supporting the national economy, where efficient management of assets and third-party funds is a key determinant of stable bank profitability. The primary objective of this study is to analyze the impact of asset accumulation, savings, current accounts, and time deposits on profit generation at Islamic Commercial Banks in Indonesia during the post-pandemic observation period (2021-2024). The research method used in this study is a quantitative descriptive approach utilizing secondary data sourced from quarterly financial reports and Islamic banking statistics published in the banks' quarterly financial reports. The data analysis technique applied was multiple linear regression on a number of Islamic Commercial Banks selected through a purposive sampling method. The results show that, partially, total assets and savings have a positive and significant effect on Islamic Commercial Bank profits. Conversely, current accounts and time deposits were found to have a significant negative effect on profit generation during the study period. Simultaneously, all tested variables were shown to have a significant effect on Islamic Commercial Bank profits in Indonesia. This research model demonstrates excellent accuracy in explaining profit variations, although a small number of factors outside the tested variables influence financial performance. These findings offer strategic implications for Islamic banking management to further optimize asset management and strengthen low-cost funding structures to support sustainable profitability."^^xsd:string;
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