“Determinants of Return on Assets in Sharia Commercial Banks: The Moderating Role of Non-Performing Financing”. Journal of Applied Accounting and Sustainable Finance 2, no. 1 (April 1, 2026): 76–95. Accessed April 9, 2026. https://ojs.azzukhrufcendikia.or.id/index.php/aasf/article/view/179.