Determinasi Kinerja Keuangan Bank Umum Syariah: KAP, FDR, dan NPF Periode 2019-2024

The Islamic banking sector in Indonesia has continued to show positive growth; however, financial performance still faces challenges due to fluctuations in key financial ratios. This study aims to examine the effect of Productive Asset Quality (KAP), Financing to Deposit Ratio (FDR), and Non-Performing Financing (NPF) on the financial performance of Islamic Commercial Banks in Indonesia, measured by Return on Assets (ROA) during the 2019–2024 period. A quantitative approach with panel data regression was applied, involving 12 Islamic Commercial Banks registered with the Financial Services Authority (OJK). The results reveal that simultaneously, KAP, FDR, and NPF significantly influence ROA. Partially, KAP has no significant effect, FDR has a positive significant effect, while NPF has a negative significant effect on ROA. The adjusted R² value of 12.70% indicates that most of the variation in ROA is influenced by factors outside this study. These findings highlight the importance of effective financing management and strict control of non-performing financing in sustaining the profitability of Islamic banks.