International Journal of Arts and Social Science www.ijassjournal.com ISSN: 2581-7922 Volume 5 Issue 10, October 2022. Ine Mayasari Page 1 Determinants of Profitability in Sharia Public Financing Banks in Indonesia Ine Mayasari 1 , Irma Rizky Destiani 2 1 Accounting Major, Bandung State Polytechnic, Indonesia 2 Accounting Major, Bandung State Polytechnic, Indonesia ABSTRACT : This research aims for knowing influence Capital Adequency Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Costs Operational Income Operations (BOPO) against measured profitability by Return On Assets (ROA) and Return On Equity (ROE) at Financing Banks People Sharia in Indonesia for the period 2014-2021. This research uses method analysis regression linear multiple. Data used is secondary data, namely banking statistical data sharia which has published on page official Authority Service Finance (OJK). Results this research concludes that CAR and NPF do not take effect against ROA. Furthermore FDR has an effect positive on ROA while BOPO has an effect on negative against ROA. Then CAR has an effect positive against ROE. Furthermore, NPF and FDR are not take effect on ROE, while BOPO has an effect on negative against ROE. KEYWORDS - Return On Assets (ROA), Return On Equity (ROE) and Bank Financing People Sharia I. INTRODUCTION In this modern era, Indonesian people are operate activity economy no escape from the world banking good in activity daily nor in her job. Many Indonesian people working in the field trading for his livelihood . In doing trading the naturally need capital for start effort, on generally method get the capital comes from loans. Banking plays a role in provide the required business capital by Public in form loan especially Financing Bank People Sharia (BPRS) more prioritize for MSMEs. Based on Law No. 10 of 1998 concerning banking as has amended from Law No. 7 of 1992 states that: that the Financing Bank People Sharia (BPRS) is bank that doing activity effort in accordance with principle sharia which is not give service then cross payment in its activities. Based on Bank Indonesia Regulation Number 11/23/PBI/2009 states that the existence of the BPRS is intended for could give service banking by fast, easy, and simple to Public specifically businessman medium, small and micro good in the countryside nor urban areas that so far have not affordable by commercial banking services. With so BPRS can help community in the area secluded so that you can increase well-being middle class society. Financing Bank People Sharia (BPRS) in operate operations will get profit It 's the same with commercial banks Sharia (BUS). For explain calculation the profits obtained by the Bank, can be explained through ratio profitability namely ROA and ROE. According to [1] ROA is a useful ratio for show ability company produce profit with take advantage of the total assets owned by company. If The ratio of ROA and ROE is getting big then number profit earned company even big cause use of owned assets used with as well as possible. According to [1] Return On Equity (ROE) is a the ratio that shows comparison Among profit clean with company capital. This ratio is very important for the holders stock and candidate investors, because of high ROE means an increase in ROE will cause increase stock.