Deka Harya Dinawati and Sunarto Sunarto 2026. The Effect of BOPO, NPF, CAR, FDR and CIR on Return on Assets (ROA) at Bank Syariah Indonesia (BSI) Before and After the Merger. Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis. 6, 1 (Mar. 2026), 770–779. DOI:https://doi.org/10.55606/jaemb.v6i1.8151.