<![CDATA[This study aims to determine the influence of Maqashid Sharia, Non Performing Financing (NPF), and the Financing to Deposit Ratio (FDR) on the profitability of Sharia commercial banks. The study employs quantitative data, focusing on testing theories via research variables expressed numerically and conducting analysis through statistical procedures and other measurement methods. Secondary data—specifically annual financial reports published on the official websites of the respective Sharia commercial banks—were used and processed using SPSS 26 software. The results indicate that the Sharia principle objective of upholding justice (Iqamah al-‘Adl) and the Non Performing Financing (NPF) ratio influence profitability; conversely, Individual Education (Tahzib al-Fard), Promoting Welfare (Jalb al-Maslahah), and the Financing to Deposit Ratio (FDR) do not have a significant impact on profitability. These findings offer a solution for establishing Sharia banking performance measurement methods that go beyond mere financial ratios by incorporating measurements of social functions, while also demonstrating the adaptability of Islamic law to societal changes.]]>
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