Analysis of Factors Affecting the Profitability of Islamic Rural Banks in Indonesia: A Dynamic Regression Model Approach

This study aims to examine the factors affecting the profitability of Islamic Rural Banks (BPR Syariah) in Indonesia using a dynamic regression model. The data employed are monthly observations from January 2020 to December 2025, totaling 72 observations. The variables analyzed include profit as the main dependent variable, as well as cash, profit-sharing financing, mudharabah financing, murabahah financing, assets, and lagged profit. All variables are transformed into logarithmic form and estim