PENGARUH DANA PIHAK KETIGA DAN PEMBIAYAAN BAGI HASIL TERHADAP LABA BERSIH PADA BANK SYARIAH INDONESIA (BSI) PERIODE 2021-2024

Bank Syariah Indonesia is the result of the merger of three state-owned Islamic banks with the aim of strengthening the national Islamic banking sector. As a sharia-based financial institution, Bank Syariah Indonesia operates without interest and relies on a profit-sharing system in its financing activities. In fulfilling its intermediary role, Bank Syariah Indonesia collects funds from the public in the form of Third-Party Funds and channels them back through financing schemes, one of which is profit-sharing-based financing. Therefore, it is important to understand how Third-Party Funds and profit-sharing financing influence Bank Syariah Indonesia's net profit achievement.
This study uses a quantitative method with a descriptive approach and multiple linear regression analysis. The data used is secondary data from the financial reports of Bank Syariah Indonesia for the period 2021-2024. The main objective of this study is to test the partial and simultaneous effects of third-party funds and profit-sharing financing on net profit. The t-test and F-test were used to determine the significant influence of each variable, as well as the coefficient of determination to see how much the independent variables contributed to the dependent variable.
The results of the study indicate that Third-Party Funds and Profit-Sharing Financing simultaneously have a significant effect on the net profit of Bank Syariah Indonesia, as evidenced by an F-test value of 14.892 and a significance level of 0.000. The coefficient of determination value of 0.409 indicates that 40.9% of the variation in net profit can be explained by these two variables, while the remaining 59.1% is influenced by other factors not included in the model. These findings highlight the importance of managing public funds and optimizing Islamic financing to improve the financial performance of Islamic banks.