ANALISIS PENGARUH GIRO WADIAH DAN TABUNGAN WADIAH TERHADAP LABA PADA PT BANK SYARIAH INDONESIA (BSI) PERIODE 2021-2024

Sharia banking is a financial institution that operates based on Islamic principles, such as fairness, transparency, and freedom from usury. One important component in the operations of sharia banks is the collection of Third Party Funds (DPK), including through wadiah current accounts and wadiah savings accounts. These two products serve as a source of low-cost funds because they do not have a fixed return obligation, so their management efficiency greatly affects the bank's profitability. PT. Bank Syariah Indonesia (BSI), the result of a merger of three national Islamic banks in 2021, is an important subject for study in this context, given its position as the largest Islamic bank in Indonesia.
This study aims to analyze the effect of wadiah current accounts and wadiah savings accounts on the profits of PT. Bank Syariah Indonesia (BSI) from 2021 to 2024, both partially and simultaneously. The method used is a quantitative approach with multiple linear regression analysis. The data analyzed is sourced from BSI's monthly financial reports during that period. The purpose of this study is not only to test the statistical relationship between variables but also to provide strategic contributions to the management of sharia-based third-party funds in the post-merger era.
The results of the study indicate that, partially, wadiah current accounts do not have a significant effect on profit, while wadiah savings accounts have a significant effect. However, simultaneously, both are proven to have a significant effect on BSI profit, with a coefficient of determination (R²) value of 61.2%. This means that 61.2% of profit variation can be explained by these two variables, while the remainder is influenced by other factors outside the model. These findings underscore the importance of optimizing the management of wadiah products as a strategy to enhance BSI's profitability, and management of sharia in the post-merger era.