relation: https://digilib.uin-suka.ac.id/id/eprint/77833/ title: PENGARUH PEMBIAYAAN PROFIT LOSS SHARING DAN INDIKATOR KINERJA KEUANGAN BANK TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA PERIODE 2021-2025 creator: Abdul Karim Padlulloh, NIM.: 22108010027 subject: 297.273 Ekonomi Islam / Fiqih Muamalah description: This study aims to analyse the effect of Profit and Loss Sharing (PLS) financing on profitability, as proxied by Return on Assets (ROA), at Islamic commercial banks in Indonesia for the period 2021–2025. Furthermore, this study utilises the following financial ratio variables: Non-Performing Financing (NPF), Bank Size, Financing to Deposit Ratio (FDR), and Operating Expenses to Operating Income Ratio (BOPO). The research sample consists of seven Islamic commercial banks selected using purposive sampling; data analysis was conducted using panel data regression with a Fixed Effects Model (FEM), estimated using the Panel EGLS method with Cross-section SUR (PCSE). The results indicate that, taken together, the variables PLS, NPF, Bank Size, FDR and BOPO have a significant effect on ROA. Partially, PLS and BOPO have a negative and significant effect on ROA, whilst Bank Size has a positive and significant effect on ROA. Meanwhile, date: 2026-07-27 type: Thesis type: NonPeerReviewed format: text language: id identifier: https://digilib.uin-suka.ac.id/id/eprint/77833/1/22108010027_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf format: text language: id identifier: https://digilib.uin-suka.ac.id/id/eprint/77833/2/22108010027_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf identifier: Abdul Karim Padlulloh, NIM.: 22108010027 (2026) PENGARUH PEMBIAYAAN PROFIT LOSS SHARING DAN INDIKATOR KINERJA KEUANGAN BANK TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA PERIODE 2021-2025. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.