The bank's ability to generate profits efficiently and effectively by utilizing its assets is profitability. Earning assets are investments in the placement of asset to be produced to obtain income. Non-earning asset that have a level of risk are expected to influence the circulation of funds so that bank stability is maintained. This research aims to examine the influence earning assets and non-earning assets on profitability at Bank KB Bukopin Syariah for the period 2014 - 2022. This research uses a descriptive quantitative analysis method with research samples using monthly financial reports that have been published on the Bank Syariah KB Bukopin website and then processed using SPSS. Multiple linear regression analysis is a technique for testing standard assumptions about profitability, earning assets, and non-earning assets. The research results show that earning assets have a significant effect on profitability. Meanwhile, non-earning assets have an insignificant negative effect on profitability
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Febrianti et al. (2024) studied this question.
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