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The rapid development of Islamic banking in Indonesia faces significant challenges in maintaining liquidity and profitability amidst dynamic capital market conditions. The urgency of this study arises from the need to examine whether traditional financial ratios, such as the Financing to Deposit Ratio (FDR) and Return on Equity (ROE), play a decisive role in influencing investment decisions, which are proxied by the Price to Earning Ratio (PER). The main objective of this research is to empirically test the effect of liquidity and profitability, both partially and simultaneously, on investment decisions in Islamic commercial banks listed on the Indonesia Stock Exchange during the 2021–2025 period. This study adopts an associative design with a quantitative approach, utilizing secondary data from financial reports obtained from the IDX, and analyzed using multiple linear regression on 68 observation samples. The findings reveal that neither liquidity nor profitability significantly influence investment decisions, either partially or simultaneously. These results suggest that investors in the Islamic banking sector tend to prioritize non-financial factors such as sharia compliance, governance, macroeconomic conditions, and ESG trends, rather than conventional financial indicators. In conclusion, this research extends the understanding of the limitations of Signaling Theory in the sharia context and recommends the development of a more holistic investment evaluation model. Future studies are encouraged to incorporate non-financial variables for a more comprehensive analysis.

This study aims to analyze the financial performance differences of Bank Syariah Indonesia before and after the merger based on three key ratios: Financing to Deposit Ratio (FDR), Operational Expenses to Operating Income (BOPO), and Return on Assets (ROA). A comparative quantitative approach was applied using financial statement data from the 2017–2024 period, analyzed with normality tests and paired sample t-tests. The normality test results indicate that all data are normally distributed. The paired sample t-test reveals no significant difference in the FDR ratio before and after the merger, while significant differences are found in BOPO and ROA. These findings indicate that the merger affected the efficiency and profitability of the bank, but not directly the effectiveness of fund distribution. The study implies that Bank Syariah Indonesia needs to strengthen operational efficiency and asset management post-merger. Future researchers are encouraged to include non-financial variables and apply qualitative approaches to gain more comprehensive insights.

The purpose of this research is to analyze the effect of financial ratios on financial distress in Islamic Commercial Banks in Indonesia. This study uses determinants financial distress that isDebt Ratio (DR), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Return On Equity (ROE), and Operating Expenses Operating Income (BOPO). The population of this study is all Islamic Commercial Banks in Indonesia. The sample taken is the quarterly financial reports of Islamic commercial banks for 9 periods, namely the 2016-2024 period using the purposive sampling and using panel data binary logistic regression testing techniques. Based on the research conducted, the results show that Debt Ratio (DR), Non Performing Financing (NPF), Return On Equity (ROE), and Operational Expenses Operating Income (BOPO) have an effect on financial distress. Whereas Financing to Deposit Ratio (FDR) has no effect on financial distress.

This research aims to determine the influence of Islamic banking financial ratios in the form of Return on Assets (ROA) Ratio, Non Performing Financing (NPF) Ratio, Financing to Deposit Ratio (FDR) and Total Asset Turnover (TATO) on the Operational Cost-Operational Income Ratio (BOPO) at Sharia Commercial Banks in Indonesia.  This research uses a quantitative approach with sample data totaling 7 (seven) sharia commercial banks out of 13 (thirteen) sharia commercial bank populations registered with the Financial Services Authority. Research data uses secondary data for the annual period in the period 2010 - 2023. By using the ARDL (Autoreggressive Distributed Lag) panel model using the PMG (Pooled Mean Group) method, the research results show that in the panel, it turns out that the Leading Indicator is the effectiveness of the variable in controlling the BOPO Ratio at Sharia Commercial Banks in Indonesia is Return on Assets (ROA), where ROA significantly influences the BOPO Ratio at Bank Muamalat Indonesia, Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank Jabar Banten Syariah, Bank Mega Syariah, and Bank NTB Syariah, with stable positions in the short and long term. Of the 7 (seven) Sharia Commercial Banks that are the objects of research, there are 4 (four) banks that are leading indicators of the effectiveness of sharia banking in influencing the stability of the BOPO ratio, namely: Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank Jabar Banten Syariah, and Bank Mega Syariah through ROA, NPF, FDR, and TATO.  Financing to Deposit Ratio (FDR) is also capable of being a Leading Indicator of variable effectiveness to influence the BOPO Ratio at Bank Muamalat Indonesia, Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank BCA Syariah, Bank Jabar Banten Syariah, Bank Mega Syariah, and Bank NTB Syariah, However, its position is unstable in the short and long term.

The purpose of this study is to know and analyze the influence of intellectual capital and musyarakh financing on the financial performance of Sharia Commercial Banks for the 2017-2022 period. This research is a quantitative research that uses secondary data. The population in this study amounted to 13 Sharia Commercial Banks. Samples are selected using the Purposive Sampling method. In this study produced a sample of 48 observational data (8 BUS in 6 years). The results showed that Intellectual Capital partially affected the financial performance of Sharia Commercial Banks for the 2017-2022 period. Meanwhile, Musyarakah Financing does not significantly affect the financial performance of Sharia Commercial Banks for the 2017-2022 period.

Competition in the banking industry is increasingly rapid at this time requiring each bank to have a stable healthy financial condition to avoid difficult financial conditions (financial distress). The purpose of this study was to determine how the influence of the Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and Return on Equity (ROE) on the possibility of financial distress in Sharia Rural Banks registered with the Financial Services Authority in 2020-2023. The type of research used is descriptive quantitative research with the data source used is secondary data obtained from the financial statements of each Sharia Rural Bank. The results of this study found that the variables CAR, FDR, and ROE partially and simultaneously had a positive and significant effect on financial distress. The three independent variables together have an influence of 84.8% on the dependent variable, while the remaining 15.2% is influenced by other variables outside this study.

This study aims to examine the effect of Financing to Deposit Ratio (FDR) and Third Party Funds (DPK) on Musyarakah Financing at Islamic Commercial Banks with Non-performing financing (NPF) as a moderating variable. A quantitative approach is used by utilizing documentary studies using secondary data from the annual financial statements of each Islamic Bank in Indonesia from 2018 to 2022. Sampling was done purposively by selecting 11 banks as samples. The data analysis method used is moderated regression analysis (MRA). The hypotheses in this study are: (1) FDR affects the distribution of Musyarakah financing in Islamic commercial banks, (2) DPK affects the distribution of Musyarakah financing in Islamic commercial banks, (3) NPF moderates the effect of FDR on the distribution of Musyarakah financing, and (4) NPF moderates DPK on the distribution of Musyarakah financing. The results showed that: (1) FDR has a negative and significant effect on Musyarakah Financing in Islamic commercial banks, (2) DPK has a positive and significant effect on profitability in Islamic commercial banks in Indonesia, (3) NPF does not moderate the effect of FDR on Musyarakah Financing, and (4) NPF moderates the effect of DPK on Musyarakah Financing in Islamic commercial banks in Indonesia.

This research aims to determine the factors that influence the risk of mudharabah financing at Sharia People's Financing Banks (BPRS) in Indonesia. The independent variables used in this research are Ratio Of Assets (ROA), Operational Costs Operational Income (BOPO), Financing To Deposit Ratio (FDR), Capital Adequity Ratio (CAR). The research method used was quantitative, with sampling using purposive sampling consisting of 15 BPRS registered in Indonesia. The results of this research show that the Ratio Of Assets (ROA) variable has a significant positive effect on mudharabah financing risk, Operational Costs Operating Income (BOPO) has an insignificant positive effect on mudharabah financing risk, Financing To Deposit Ratio (FDR) has an insignificant positive effect on financing risk mudharabah, Capital Adequity Ratio (CAR) has an insignificant positive effect on mudharabah financing risk. Based on these results, it is found that the determinant coefficient value is 0.4436, meaning that the variables Ratio Of Assets (ROA), Operational Costs Operational Income (BOPO), Financing To Deposit Ratio (FDR), Capital Adequity Ratio (CAR) can explain the dependent variable, namely risk. mudharabah financing is 44.36% and the remaining 65.64% is explained by other variables or other factors that are not included in this model.

This research aims to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Finance (NPF), Financing to Deposit Ratio (FDR) and Operating Cost of Operating Income (BOPO) on the Profitability of Islamic Commercial Banks in Indonesia. Sampling in this study used a purposive sampling method with data collection techniques, documentation studies and library research. The number of samples used as many as 12 Islamic Commercial Banks in Indonesia. The data obtained were analyzed using multiple linear regression analysis using Eviews 10 software and Microsoft Excel 365. The results of this research indicate that the CAR has an insignificant positive effect on Profitability, NPF has a significant negative effect on Profitability, FDR has an insignificant negative effect on Profitability, and (BOPO) has a significant negative effect on profitability. 

Financing is the main function and product of Islamic banking, namely the distribution of funds aimed at helping those in need, and if managed properly, can contribute significantly to Islamic banking income. However, in their distribution, funds carry many risks due to the uncertain and diverse nature of humans. This risk is reflected in the existence of loans that face problems that reduce the profits or profitability of Islamic banks. The purpose of this study is to explain the effect of Financing, Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) on the profitability (ROA) of Bank Kaltimtara Syariah By including Financing, Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) as the independent variable and profitability (ROA) as the dependent variable. This is a quantitative research with multiple linear regression analysis techniques. The population or research theme is the annual report of Bank Kaltimtara Syariah. A total of 9 samples were taken from the Bank Kaltimtara Syariah Quarterly Financial Report for the 2016-2018 period. Based on the test results, it is known that tcount = - 1.4 98 < t table = 1.8 3 3 Financing and NonPerforming Financing (NPF) both have no significant positive effect on Return On Assets (ROA). While the Financing to deposit Ratio (FDR) regression shows a significant influence on Profitability (ROA). The amount of tcount is 1.859 > ttable 1.833