Pengaruh Aset, Dana Pihak Ketiga, dan Pembiayaan terhadap Laba Bersih Bank Jambi Unit Usaha Syariah Periode Triwulan 2013-2025

Abstract

This study examines the effect of assets, third-party funds (DPK), and financing on the net income of Bank Jambi Sharia Business Unit from the first quarter of 2013 to the fourth quarter of 2025. A quantitative associative design is applied to 52 quarterly observations. Given the time-series nature of the data and the mixed order of integration, the Autoregressive Distributed Lag (ARDL) approach is employed. The Augmented Dickey-Fuller test shows that net income and DPK are I(0), while assets and financing are I(1). The AIC-selected specification is ARDL(2,0,0,4), with 48 observations after lag adjustment. Assets are positively and significantly associated with net income (coefficient 1.696177; p = 0.0093). Contemporaneous DPK is insignificant (coefficient −0.131941; p = 0.5962). Financing is negative and significant contemporaneously (coefficient −2.080917; p = 0.0481) but positive and significant at lag 4 (coefficient 3.314358; p = 0.0013). The bounds-test F-statistic of 13.70197 exceeds the 1 percent upper bound, indicating long-run cointegration. The ARDL R-squared is 0.539810. The results suggest that asset scale is associated with profit, whereas the contribution of financing appears with a delay of about four quarters.