<![CDATA[Abstract. Islamic banks are expected to maintain financial stability while adhering to the principles of justice, prudence, and sustainability. However, the profitability of Bank KB Bukopin Syariah and Bank BTPN Syariah diverged considerably during 2014–2025, with the former recording negative Return on Assets (ROA) in several quarters while the latter remained relatively stable. This study aims to compare the effects of Non-Performing Financing (NPF), Operating Expenses to Operating Income (BOPO), and Financing to Deposit Ratio (FDR) on ROA at both banks, both partially and simultaneously. A quantitative method with an associative-causal design and comparative approach was employed, using multiple linear regression estimated separately for each bank. Secondary data were obtained from quarterly financial statements published on the official websites of both banks. Purposive sampling produced 44 quarterly observations for each bank, which were analyzed using EViews 12. The findings indicate that NPF and FDR have no significant partial effect on ROA, whereas BOPO has a significant negative effect on ROA in both banks. Simultaneously, NPF, BOPO, and FDR significantly influence ROA. Bank BTPN Syariah demonstrates more consistent profitability, primarily due to stronger operational efficiency and more effective financing risk management, compared with Bank KB Bukopin Syariah. Abstrak. Islamic banks are expected to maintain financial stability while adhering to the principles of justice, prudence, and sustainability. However, the profitability of Bank KB Bukopin Syariah and Bank BTPN Syariah diverged considerably during 2014–2025, with the former recording negative Return on Assets (ROA) in several quarters while the latter remained relatively stable. This study aims to compare the effects of Non-Performing Financing (NPF), Operating Expenses to Operating Income (BOPO), and Financing to Deposit Ratio (FDR) on ROA at both banks, both partially and simultaneously. A quantitative method with an associative-causal design and comparative approach was employed, using multiple linear regression estimated separately for each bank. Secondary data were obtained from quarterly financial statements published on the official websites of both banks. Purposive sampling produced 44 quarterly observations for each bank, which were analyzed using EViews 12. The findings indicate that NPF and FDR have no significant partial effect on ROA, whereas BOPO has a significant negative effect on ROA in both banks. Simultaneously, NPF, BOPO, and FDR significantly influence ROA. Bank BTPN Syariah demonstrates more consistent profitability, primarily due to stronger operational efficiency and more effective financing risk management, compared with Bank KB Bukopin Syariah.]]>
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