<![CDATA[Abstrak. Penerapan prinsip syariah dalam pengelolaan pembiayaan dan sumber pendapatan menjadikan perbankan syariah berperan penting dalam meningkatkan kinerja keuangan. Fluktuasi laba bersih Bank Panin Dubai Syariah selama periode 2021–2024 menunjukkan perlunya analisis faktor-faktor yang memengaruhinya. Penelitian ini bertujuan menganalisis pengaruh pembiayaan Mudharabah, pembiayaan Musyarakah, fee ijarah, dan pendapatan margin Murabahah terhadap laba bersih Bank Panin Dubai Syariah periode 2021–2024. Penelitian menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda. Data berupa laporan keuangan bulanan periode 2021–2024 yang diperoleh dari situs resmi bank dengan 48 observasi. Data dikumpulkan melalui dokumentasi dan studi kepustakaan, kemudian diolah menggunakan EViews 12. Hasil penelitian menunjukkan bahwa pembiayaan Mudharabah dan fee ijarah berpengaruh signifikan terhadap laba bersih. Pembiayaan Musyarakah berpengaruh negatif dan signifikan, sedangkan pendapatan margin Murabahah tidak berpengaruh signifikan. Secara simultan, seluruh variabel independen berpengaruh signifikan terhadap laba bersih. Nilai R² sebesar 0,560176 menunjukkan bahwa 56,02% variasi laba bersih dapat dijelaskan oleh variabel dalam model, sedangkan sisanya dipengaruhi faktor lain di luar model.Abstract. The application of Sharia principles in financing and revenue management enables Islamic banking to play an important role in improving financial performance. Fluctuations in the net profit of Bank Panin Dubai Syariah during the 2021–2024 period indicate the need to analyze the factors influencing these changes. This study aims to examine the effects of Mudharabah financing, Musyarakah financing, Ijarah fees, and Murabahah margin income on the net profit of Bank Panin Dubai Syariah from 2021 to 2024. A quantitative approach with multiple linear regression analysis was employed. The data consisted of monthly financial reports for the 2021–2024 period obtained from the bank's official website, comprising 48 observations. Data were collected through documentation and literature review and analyzed using EViews 12. The results show that Mudharabah financing and Ijarah fees have a significant effect on net profit. Musyarakah financing has a negative and significant effect, while Murabahah margin income has no significant effect on net profit. Simultaneously, all independent variables significantly affect net profit. The coefficient of determination (R²) of 0.560176 indicates that 56.02% of the variation in net profit can be explained by the variables in the model, while the remaining 43.98% is influenced by other factors outside the model.]]>
