<![CDATA[Along with other variables like Non-Performing Financing (NPF), the study's objective is to ascertain how the Islamic Performance Index (IPI), which is represented by the Profit-Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income vs. Non-Islamic Income Ratio (IsIR) affects Return on Asset (ROA). This study uses purposive sampling and is causally associative in nature. The financial statements of Islamic Business Units (UUS) and Islamic Commercial Banks (BUS) submitted to the Financial Services Authority (OJK) on December 31, 2023, provided the secondary data for the study. In the meantime, 2014–2023 is the time frame. Although there are 33 banks in the entire population, a sample of 21 banks was selected using 210 data observations after several criteria were established. According to the study's findings, ROA was unaffected by PSR and IsIR factors. Whereas the NPF variable significantly and negatively affects ROA, the ZPR variable significantly and favourably affects ROA. Those findings reveal that Islamic banks that can distribute zakat are banks with good profitability and financial success. In Islamic banks with increasingly high NPF, the bank loses the opportunity to obtain profit and loses the funds used to cover NPF, thereby reducing profitability.]]>
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