<![CDATA[This study aims to analyze the effect of Islamic Corporate Governance (ICG) and Islamic Corporate Social Responsibility (ICSR) on Financial Performance (Return on Asset) in Islamic Commercial Banks (BUS) in Indonesia for the 2019–2023 period. This research uses a quantitative approach with secondary data obtained through annual reports and corporate governance reports from a sample of Islamic Commercial Banks. Data analysis was performed using the panel data regression method with the best model being the Fixed Effect Model (FEM), processed using EViews 13 software. The results show that ICG has a negative and significant effect on ROA, indicating that high compliance costs and the complexity of Sharia governance structures during the research period acted as operational burdens that suppressed bank profitability. Meanwhile, ICSR has a negative but insignificant effect on ROA, meaning that the allocation of costs for Sharia-based social activities was recorded as a profit reducer but has not yet become a dominant factor in significantly altering financial performance. Simultaneously, ICG and ICSR have a significant effect on ROA with an Adjusted R-Square value of 77.8%. This confirms that although both variables put pressure on short-term profits, the combination of internal governance and social responsibility is a very strong determinant in defining the financial performance profile of Islamic Commercial Banks in Indonesia.]]>
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