Pengaruh Dana Pihak Ketiga (DPK) dan Non-Performing Financing (NPF) Terhadap Profitabilitas Perbankan Syariah di Indonesia Tahun 2019-2024

Zalzabila Aulya Irsya (Program Studi Manajemen Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar)
Muhammad Ichwan Musa (Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar)
Anwar (Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar)
Anwar Ramli (Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar)
Nurman (Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar)

(JIMBE)
Vol 4 No 3 (2026): Oktober

This study aims to examine the impact of Third-Party Funds (DPK) and Non-Performing Financing (NPF) on profitability measured by Return on Assets (ROA) within the Indonesian sharia banking sector during the 2019–2024 period. A quantitative approach was employed using secondary data derived from the annual financial reports of 10 sharia banks in Indonesia. Purposive sampling was used to select the sample, resulting in a total of 60 observations. Panel data regression analysis was conducted using EViews software; based on the Chow, Hausman, and Lagrange Multiplier tests, the Random Effect Model (REM) was selected as the estimation model. The results indicate that, individually, DPK has a significant effect on ROA, whereas NPF has a significant negative effect on the ROA of sharia banks in Indonesia. Simultaneously, DPK and NPF exert a significant combined influence on ROA, with an R-squared value of 51.80%. These findings suggest that managing non-performing financing is a key factor in maintaining the profitability of sharia banks in Indonesia.