The Effect of Profit-Sharing Financing, NPF, and FDR on the Profitability of BSI in the Post-Merger Period 2021-2024

Authors

  • Aninda Khoirun Nisa' Sayyid Ali Rahmatullah State Islamic University of Tulungagung Author
  • Ahmad Sodiq Sayyid Ali Rahmatullah State Islamic University of Tulungagung Author https://orcid.org/0000-0002-7667-6221
  • Resa Nur Laila Sayyid Ali Rahmatullah State Islamic University of Tulungagung Author

DOI:

https://doi.org/10.69533/jurilma.volume3number1.527

Keywords:

Bank Syariah Indonesia, Financing to Deposit Ratio, Non-Performing Financing, Profitability, Profit-Sharing Financing

Abstract

Profitability is a crucial aspect to consider when assessing the ability of Islamic banks to manage funds based on profit-sharing and sharia principles. In the post-merger period, Bank Syariah Indonesia faced challenges in increasing profitability through financing, managing non-performing financing risks, and controlling liquidity. Previous research has generally focused on Islamic banks in the pre-merger period. Therefore, this study aims to determine the effect of profit-sharing financing, non-performing financing, and the financing-to-deposit ratio on the profitability of Bank Syariah Indonesia for the 2021-2024 period, both partially and simultaneously. This study employed a quantitative approach with Multiple Linear Regression methodology and utilized secondary data from Bank Syariah Indonesia's quarterly financial statements for the 2021-2024 period, with a total of 16 observations using EViews 13. Results: Profit-sharing financing and the financing-to-deposit ratio had no significant effect on profitability, while non-performing financing had a significant negative effect on profitability. Simultaneously, all three significantly impacted profitability. The adjusted R2 value of 84.11% indicates a strong relationship between the three dependent variables and profitability after the Bank Syariah Indonesia merger. Theoretically, this study contributes to the evaluation of risk management at Bank Syariah Indonesia. The managerial implications of this study emphasize the importance of controlling non-performing financing risks to increase profitability.

Downloads

Download data is not yet available.

Author Biographies

  • Aninda Khoirun Nisa', Sayyid Ali Rahmatullah State Islamic University of Tulungagung

    Student of the Islamic Banking Study Program, Faculty of Islamic Economics and Business, UIN Sayyid Ali Rahmatullah Tulungagung

  • Ahmad Sodiq, Sayyid Ali Rahmatullah State Islamic University of Tulungagung

    Lecturer of Islamic Banking, Faculty of Islamic Economics and Business, UIN Sayyid Ali Rahmatullah Tulungagung

  • Resa Nur Laila, Sayyid Ali Rahmatullah State Islamic University of Tulungagung

    Student of the Sharia Economics Study Program, Faculty of Islamic Economics and Business, UIN Sayyid Ali Rahmatullah Tulungagung

References

Abubakar, R. (2021). Pengantar Metodologi Penelitian. SUKA-Press UIN Sunan Kalijaga.

Budi Gautama Siregar. (2025). Manajemen Keuangan Syariah: Konsep Dasar dan Implementasi. PT. Nas Media Indonesia.

Budianto, E. W. H. (2025). Manajemen Risiko Kredit Perbankan Syariah (2008-2025) (N. D. T. Dewi (ed.)). PT Afanin Media Utama.

Dwijayanti, A., & Elvira, L. (2025). Pengaruh Financing to Deposit Ratio dan Non Performing Financing Terhadap Return On Assets Pada PT Bank Syariah Indonesia TBK Periode Tahun 2021-2024. MUSYTARI : Neraca MAnajemen, Ekonomi, 24(10).

Erniati, Jatmiko, E., & Marfudin. (2023). Pengaruh Pembiayaan Murabahah dan Pembiayaan Musyarakah Terhadap Profitabilitas (ROA) Pada Bank Syariah Indonesia Periode 2016-2022. EKSYDA (Jurnal Studi Ekonomi Syariah), 4(2).

Fadhillah, I. R., Rohmah, L., Haryadi, D., & Wahyudi, W. (2024). Profitability ratio analysis to assess the financial performance. International Journal of Applied Finance and Business Studies, 11(4), 964–969.

Hartati, L. (2024). Manajemen Keuangan Nilai Perusahaan dengan Mediasi Manajemen Laba (R. Fazalani (ed.)). Selat Media Patners.

Hartomo, P. (2024). Analisis Peran Laba Pembiayaan (Akad Mudharabah dan Musyarakah) Terhadap Profitabilitas Bank Syariah Indonesia: Studi Banding dengan Profitabilitas Bank Konvensional KBMI III Periode 2021-2023. ECOMA: Journal of Economics and Management, 2(2), 59–72. https://doi.org/10.70716/ecoma.v2i2.40

Hutagalung, M. W. R., Arif, M., Lubis, R. H., & Ramadhan, A. (2024). Manajemen Risiko Bank Syariah. CV. Merdeka Kreasi Group.

Indartini, M., & Mutmainah. (2024). Analisis Data Kuantitatif: Uji Instrumen, Uji Asumsi Klasik, Korelasi, dan Regresi Linier Berganda (H. Warnaningtyas (ed.)). Lakeisha. https://doi.org/10.62552/ejam.v3i3.64

Khirani, A. F., KN, H. T., Andri, S., & Mas’ut. (2025). Pengaruh Pembiayaan Mudharabah, Ijarah, dan Biaya Promosi Terhadap Laba Bank Syariah Indonesia (BSI). Prosiding Seminar Nasional Teknologi Komputer dan Sains, 3(1), 68–73.

Nurfauziah, E. R., Mumtahaen, I., & Yasin, M. K. (2025). Pengaruh Non-Performing Financing ( NPF ) dan Beban Operasional Pendapatan Operasional ( BOPO ) Terhadap Return on Asset ( ROA ). Journal of Artificial Intelligence and Digital Business (RIGGS), 4(2), 6568–6579.

Ramadani, L. A. (2022). Sistem Perhitungan Bagi Hasil Bank Syariah (E. Badriati (ed.)). CV. Alfa Press.

Ramadhani, K. Y. N., Burhany, D. I., & Setiawan, I. (2024). Pengaruh Pembiayaan Bagi Hasil Terhadap Profitabilitas Bank Syariah Indonesia dengan Non Performing Financing dan Inflasi Sebagai Variabel Moderasi. Jurnal Tabarru’: Islamic Banking and Finance, 7(2), 516–525.

Sholekah, A., Robe’nur, K., & Putri, M. C. (2025). Pengaruh FDR Dan BOPO Terhadap Profitabilitas ( ROA ) Pada PT Bank Syariah Indonesia ( BSI ) : Analisis Data Tahun 2022-2024. ISTIKHLAF: Jurnal Ekonomi, Perbankan dan Manajemen Syariah, 7(2), 266–284. https://doi.org/10.51311/istikhlaf.v7i2.1192

Sugiyono. (2023). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (Sutopo (ed.)). ALFABETA.

Suryadi, N., Linda, R., Nurani, R., & Mayliza, R. (2022). The Effect Of Financing To Deposit Ratio ( Fdr ), Profit Sharing Ratio ( Psr ) On Mudharabah Deposits At Islamic Commercial Banks In Indonesia During Covid-19. Proceedings of the 2nd International Conference on Business & Social Sciences (ICOBUSS), 2, 836–845.

Syafrida Hafni Sahir. (2021). Metodologi Penelitian (T. Koryati (ed.)). KBM INDONESIA.

Wati, W. W., R, K., & Arif, Y. K. (2024). Pengaruh Tingkat Non Performing Financing Terhadap Profitabilitas Pada Bank Syariah Indonesia Periode 2021-2022. JEKSya: Jurnal Ekonomi dan Keuangan Syariah, 3(2), 1055–1070. https://jurnal.perima.or.id/index.php/JEKSya

Widodo, S., Ladyani, F., Asrianto, L. O., Rusdi, Khairunnisa, Lestari, S. M. P., Wijayanti, D. R., Devriany, A., Hidayat, A., Dalfian, Nurcahyati, S., Sjahriani, T., Armi, Widya, N., & Rogayah. (2023). Buku Ajar Metodologi Penelitian. Cv Science Techno Direct.

Yusuf, M., & Hidayat, R. (2022). Pengaruh Rasio Perbankan Syariah Terhadap Profitabilitas Bank Syariah Indonesia Periode 2016-2020. (JAMAN) Jurnal Akuntansi dan Manajemen Bisnis, 2(2), 94–105.

Downloads

Published

2026-06-01

Issue

Vol. 3 No. 1 (2026): Juni 2026 (In Progress)

Section

Articles

License

Copyright (c) 2026 Aninda Khoirun Nisa', Ahmad Sodiq, Resa Nur Laila (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite

The Effect of Profit-Sharing Financing, NPF, and FDR on the Profitability of BSI in the Post-Merger Period 2021-2024. (2026). Jurilma, 3(1), 41-56. https://doi.org/10.69533/jurilma.volume3number1.527