## What is/are Net Interest?

Net Interest - Our empirical evidence first suggests that derivative usage is driven primarily by net interest margin, bank concentration and institutional strength.^{[1]}The importance of introduction of banking innovations in the crediting market as the most profitable direction of banking activity has been substantiated, the forecast of change in net interest income of Ukrainian banks for the post-pandemic period has been made.

^{[2]}This study aims to analyze the effect of loan to deposit ratio, credit risk on profitability and net interest margin as moderating variables.

^{[3]}However, after 2017 the banks have not been able to improve especially their risk-adjusted profitability so strongly anymore, because the WSF and the development of other than net interest margin returns have been in negative connection to it.

^{[4]}To assess the profitability of these banks, three measures were used: two traditional accounting ratios and net interest margin.

^{[5]}Moreover, factors having a negative association with bank stability are the liquidity risk, the net interest margin and the remittances inflow.

^{[6]}While we confirm the adequacy of the existing supervisory outlier tests, we recommend complementing them with outlier tests regarding the net interest income of banks.

^{[7]}Findings & value added: The results indicate that the impact of the net interest margin on the liquidity ratio of Islamic banks is insignificant, which is obviously due to the prohibition of the use of interest (riba).

^{[8]}The dependent variable used in this study is bank’s profitability measured by return on asset (ROA), return on equity (ROE) and net interest margin (NIM).

^{[9]}The impact of capital regulation on the return on assets and net interest margin was positive, while for the return on equity a negative relationship was found.

^{[10]}These negative relationships are tested by analyzing the determinants of banks' net interest margin for 14 European countries.

^{[11]}Inflation processes had a negative impact on the banks’ performance, namely, the rise in inflation reduced lending and interest income and increased interest expenses, what, therefore, reduced banks’ net interest income.

^{[12]}The results showed that Net Interest Margin (NIM) had a significant positive effect, Operational Costs on Operating Income (BOPO) had a significant negative effect.

^{[13]}The main goal of this research will be to analyze the correlation between the basic measures of the oligopolistic position of banks and their impact on improving or deteriorating the performance of domestic banks, such as return on assets (ROA), return on equity (ROE) and net interest margin (NIM).

^{[14]}Overall, the internet interest in vitamin D was higher during the winter season Figure 1.

^{[15]}The study analyses the impact of competition in the banking sector on the net interest income and interest rate in the same sector.

^{[16]}Return on asset, return on equity, and net interest margin are dependent variables in this research and involves five types of banking risks (credit, liquidity, security, capital, and insolvency), bank size and diversification, and cost efficiency.

^{[17]}The research focuses on determining the effect of commercial bank’s market power on net interest margin and the moderating role of financial access.

^{[18]}This finding serves as an indicator that the bank-specific and macroeconomic variables selected for this study provide a better description of ROA rather than net interest margin (NIM) and ROE.

^{[19]}With the promotion of interest rate liberalization, net interest margin can measure the operation and management level of a bank to some extent.

^{[20]}3) Net Interest Margin (NIM) has a significant effect on return on asset (ROA) variables in conventional commercial banks indicated by a significance value less than 0.

^{[21]}Findings: Based on the financial reports, COVID-19 has negatively impacted the profit generated of Bank Dhofar and also negatively impacted the Net Interest Margin (NIM).

^{[22]}This study was conducted to analyze the effect of Non Performing Loans (NPL) and Loan to Deposit Ratio (LDR) on Return on Assets (ROA) with Net Interest Margin (NIM) as a mediating variable.

^{[23]}We also find that the transmission of unconventional measures is attenuated by their negative effect on future bank’s capital position via the net interest income (reverse bank capital channel).

^{[24]}Net Interest Margin (NIM) is an important indicator in assessing the sustainability and health of the banking system.

^{[25]}Performance is projected by Net Interest Margin (NIM), Net Profit Margin (NPM) and Return on Assets (ROA).

^{[26]}Purpose of this study is to examine the relationship between net interest margin and return on assets by placing the net interest margin as the mediating variables.

^{[27]}Primary data for corporate governance (board compassion) which is independent variable and secondary data for bank financial performance Return on Asset (ROA), Return on Equity (ROE), and Net Interest Margin (NIM) dependent variables of the present study.

^{[28]}The hypothesis of the study is the analysis of the impact on the net interest income and interest rate risk of a commercial bank of factors such as the exchange rate and the key rate of the Bank of Russia (for example, Sberbank, PJSC).

^{[29]}This article studied the relationship between bank capital and bank profitability measured by (Return on assets; return on equity; net interest margin).

^{[30]}The purpose of this study was to determine the effect of Financing To Deposit Ratio, Net Interest Margin, Corporate Social Responsibility, and Non-Performing Financing on Profitability in Islamic Commercial Bank.

^{[31]}The correlation and regression along with ratio analysis have been used to assure a contributory association among return on assets (ROA), return on equity (ROE) and net interest margin (NIM).

^{[32]}Using several bank-specific and external variables, and covering nineteen years, researchers measure the impact of each variable on Return on Average Assets, Return on Average Equity, and Net Interest Margin.

^{[33]}Net Interest Margin has a positive and significant effect on Islamic Banking Financial Performance, Good Corporate Governance has no and significant effect on Islamic Banking Financial Performance and simultaneously Liquidity Risk, Net Interest Margin and Good Corporate Governance have a positive and significant effect on Islamic Banking Financial Performance.

^{[34]}Conclusions Our results indicate that PCAM is not generating substantial internet interest, especially when compared to BCAM.

^{[35]}During the crisis, volatility is lower for countries with lower banking overhead costs and net interest margins than for their more inefficient counterparts.

^{[36]}The purpose of this study was to determine the effect of the Covid-19 pandemic as measured using the ratio of NPL (Non Performing Loan), BOPO, LDR (Loan Deposit Ratio), and NIM (Net Interest Margin) as independent variables on rentability measured using the ROA (Return) ratio.

^{[37]}This paper aims to identify the determinants of Moroccan banks’ profitability, measured by Net Interest Margin (NIM) during the period (2005-2018).

^{[38]}On the income side, with interest margins becoming increasingly depressed, net interest revenues declined, which forced the banks to expand revenues from fees and commissions.

^{[39]}This Study aims to determine the effect of Net Interest Margin and Non Performing Loan on Return On Asset at PT Bank Rakyat Indonesia (Persero) Tbk period 2010 until 2019.

^{[40]}1%, The Net Interest Margin declined to 8.

^{[41]}While we confirm the adequacy of the existing supervisory outlier tests, we recommend complementing them with outlier tests regarding the net interest income of banks.

^{[42]}Berdasarkan pada analisis perhitungan ROA (Return on Assets) dan NIM (Net Interest Margin) menunjukkan bahwa kemampuan bank dalam memperoleh laba tinggi walaupun ada penurunan pada NIM (Net Interest Margin) namun bank tetap dikatakan dalam predikat yang sangat sehat.

^{[43]}And individually (partial) Net Interest Margin, Non Performing Loans and Return on Assets have a positive effect on CAR, negatively affect CAR.

^{[44]}It was found that the increase in the share of term deposits in the total amount of the bank's mobilized resources is positive, despite a temporary decrease in net interest income.

^{[45]}This research aims to determine the effect of Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), and Operational Cost to Operational Income (BOPO) towards Bank Profitability (Return on Equity) that listed on Indonesia Stock Exchange through Covid-19 pandemic in 2020 period.

^{[46]}Return on assets, return on equity, and net interest margin is employed as proxies for measuring profitability.

^{[47]}Considering return on assets (ROA), return on equity (ROE) and net interest margin (NIM) as the measure of performance, we have chosen a panel of public and private sector commercial banks of our country.

^{[48]}Net interest margin (NIM) and non-net interest income (Non-NIM) were used as control variables.

^{[49]}Purpose – The purpose of this study was to analyze the effect of Bank Age, Loan to Assets Ratio (LAR), Net Interest Margin (NIM), and non-interest margin (Non NIM) on bank efficiency, especially in ASEAN-5 countries (Indonesia, Singapore, Thailand, Malaysia and Philippines).

^{[50]}

## capital adequacy ratio

Rasio keuangan yang digunakan adalah Capital Adequacy Ratio (CAR), Return on Assets (ROA), Beban Operasional Pendapatan Operasional (BOPO), dan Net Interest Margin (NIM) terhadap pertumbuhan laba Bank BUMN.^{[1]}It was found that the components of bank soundness (Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG)), inflation and the BI Rate do not affect the profits growth of regional development banks.

^{[2]}Financial ratio, which is proxied by the capital adequacy ratio (CAR) and loan to deposit ratio, has a positive effect on return on asset and net interest margin.

^{[3]}The research aims to prove empirically the influence of Non-Performing Loans, Loans to Deposit Ratio, Good Corporate Governance, Net Interest Margin, and Capital Adequacy Ratio on financial performance of banking companies listed on the IDX.

^{[4]}The analysis method used is financial ratio analysis, namely Cash Ratio (CR), Short Term Mistmatch (STM), Return On Assets (ROA), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR).

^{[5]}Seeing the development of service companies such as banks that continue to fluctuate, this can have an impact on the performance of banking companies on the price book value, therefore a study aimed at examining the effect of net interest margin, return on equity, return on assets and capital adequacy ratio can be carried out against the price book value at commercial banks in Indonesia.

^{[6]}The research objective was to determine the effect of Non Performing Loans (NPL), Operational Costs on Operational Income (OCOI), Net Interest Margin (NIM), Loan to Deposits Ratio ( LDR) and Capital Adequacy Ratio (CAR) to profitability (ROA).

^{[7]}These financial indicators are listed as Non-Performing Loan (NPL), Non-Performing Loan Growth (NPLG), Loan Growth (LG), Deposit Growth (DG), Staff Cost Growth (SCG), Loan Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), and Net Interest Margin / Net Operating Cost (NIM-NOC).

^{[8]}Precisely, the impact of capital adequacy ratio (CAR) was studied on net interest margin (NIM), credit growth (CR) and non-performing loans (NPLs).

^{[9]}Tujuan penelitian ini yaitu untuk menguji dan menganalisis pengaruh Capital Adequacy Ratio, Non Performing Loan , Net Interest Margin, Biaya Operasional Pendapatan Operasional , Loan to Deposit Ratio, Posisi Devisa Netto, dan Suku Bunga SBI secara parsial terhadap Return On Asset pada Bank Devisa di Indonesia periode 2009 sampai dengan 2013 serta menguji dan menganalisis pengaruh Capital Adequacy Ratio, Non Performing Loan, Net Interest Margin, Biaya Operasional Pendapatan Operasional , Loan to Deposit Ratio, Posisi Devisa Netto, dan Suku Bunga Sertifikat Bank Indonesia (SBI) secara simultan.

^{[10]}This study aims to determine financial ratios which include Return On Assets (ROA), Loan To Deposit Ratio (LDR), Operational Costs per Operating Income (BOPO), Net Interest Margin (NIM) and Capital Adequacy Ratio (CAR) against Non Performing Loans (NPL) at Conventional Commercial Banks that are Go Public which are listed on the Indonesia Stock Exchange in 2016-2018.

^{[11]}Growth in risk-weighted assets (RWA) was the cause of the decline in the value of the Capital Adequacy Ratio (CAR) which can be influenced by aspects of financial performance, one of which is the profitability aspect of Net Interest Margin (NIM) and Return On Assets (ROA).

^{[12]}This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operational Costs on Operating Income (BOPO), Net Interest Margin (NIM) and and Loan to Deposit Ratio (LDR) on Return on Assets (ROA).

^{[13]}Thus the results of this study are intended to determine the effect of Non Performing Loan, Loan to Deposit Ratio, Good Coorporate Governance, Net Interest Margin, Return On Asset, Capital Adequacy Ratio and Economic Value Added on the Bank's Stock Price.

^{[14]}Capital adequacy ratio, debt equity ratio, leverage ratios, profit and loss account ratios, net interest margin ratio, return on equity and other ratios are used to compare the performance of both the banks.

^{[15]}This study examines the influence Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) toward Profitability for Non-Foreign Exchange Commercial Bank in Indonesia.

^{[16]}Good Corporate Governance (GCG), there are three aspects of the assessment that must be met, namely Governance Structure, Governance Process, and Governance Output, Risk Rentability using several ratios, namely: ROA Ratio (Return On Asset), Net Interest Margin Ratio (NIM) Capital or Capital, Ratio that can measure capital factor that is ratio of CAR (Capital Adequacy Ratio).

^{[17]}The results showed the financial performance of the ROA (Return on Assets), ROE (Return on Equity), NIM (Net Interest Margin), BOPO (Ratio of Operational Costs to Operational Income), CAR (Capital Adequacy Ratio) and LDR (Loan Deposit Ratio), there was no significant difference between Bank BJB that have went to public with Bank DKI Jakarta which haven’t yet go public, whereas if viewed from the NPL There is a significant difference.

^{[18]}This research is meant to find out the influence of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Biaya Operasional/Pendapatan Operasional (BOPO), and Loan to Deposit Ratio (LDR) to the Return on Equity (ROE) at Private Foreign Exchange National Bank in Indonesia.

^{[19]}Return on equity was defined as the dependent variable while firm size, capital adequacy ratio, loan ratio, non-performing loan ratio, deposit ratio, net interest margin, non-interest income margin and cost to income ratio were identified as explanatory or independent variables.

^{[20]}

## non interest income

Besides, bank-specific variables such as: the net interest margin (NIM), the non-interest income (NII), the age and the size of the bank affect positively and not significantly the banking stability.^{[1]}We document a significant increasing trend in non-interest income with a substitution effect between non-interest income and net interest margin following the 1987 amendment to the Bank Act allowing commercial banks to acquire (or merge with) investment dealers and brokerage firms.

^{[2]}The selected Bank investment indicators are fixed assets, the number of employees, the total expenditure of the business, the output indicators have net interest income, non-interest income, through the DEA model calculation of commercial Banks comprehensive efficiency relative evaluation value; by the time and Compared with the comparison between the lines, the decision-making analysis of each decision-making unit's comprehensive efficiency, pure technical efficiency and scale efficiency is carried out.

^{[3]}

## ini bertujuan untuk

Penelitian ini bertujuan untuk melihat pengaruh CAR ( Capital Adequacy Ratio ) , LDR ( Loan to Deposit Ratio ), NIM ( Net Interest Margin ), BOPO (Beban Operasional Pendapatan Operasional ) terhadap ROA ( Return on Assets ) pada sektor perbankan Bursa Efek Indonesia tahun 2016-2018.^{[1]}ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Financial Performance Return on Asset (ROA), Return on Equity (ROE), Financing to Deposit Ratio (FDR), Giro Wajib Minimum (GWM), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Net Interest Margin (NIM), dan Capital Adequacy Ratio (CAR) terhadap Rate of Return (ROR) Bank Syariah.

^{[2]}Penelitian ini bertujuan untuk menganalisa pengaruh rasio kecukupan modal atau capital adequity ratio (CAR) terhadap profitabilitas yang dilihat dari aspek net interest margin yang terdaftar di Bursa Efek Indonesia.

^{[3]}

## loan loss provision

Using dynamic-GMM estimations, we find that credit growth, net interest margin, loan loss provision, and bank diversification significantly increase NPLs, while operating efficiency, bank size, and ROA lower NPLs.^{[1]}It finds that during the subprime crisis of 2007–09, liquidity risk reduced a bank’s survival probability, ROA, and net interest margin, and increased its loan-loss-provision expenses.

^{[2]}The first is to identify key macroeconomic determinants of the loan loss provision ratio and net interest margin.

^{[3]}

## penelitian ini adalah

Data yang digunakan dalam penelitian ini adalah Beban Operasional Pendapatan Operasional (BOPO), Loan to Deposits Ratio (LDR), Return On Assets Ratio (ROA), dan Net Interest Margin Ratio (NIM).^{[1]}Abstrak : Tujuan yang ingin dicapai dalam penelitian ini adalah untuk menganalisis pengaruh Non Performing Loan, Loan To Deposit Ratio, Net Interest Margin, dan Non Performing Loan, Loan To Deposit Ratio, dan Net Interest Margin secara parsial terhadap harga saham pada perusahaan perbankan.

^{[2]}Tujuan dari penelitian ini adalah untuk mengetahui apakah terdapat pengaruh yang signifikan dari kinerja keuangan (Net Interest Margin, Beban Operasional terhadap Pendapatan Operasional, Loan to Deposit Ratio, Return of Assets, dan Return of Equity) PT Bank Rakyat Indonesia Tbk sebelum dan sesudah proses akuisisi BTMUBRI Finance pada 30 September 2016.

^{[3]}

## zero lower bound

Faced with a potential zero lower bound on deposit interest rates, how do banks pass on the fall in net interest income due to negative interest rates? This paper aims to investigate the different channels of banks’ responses to negative interest rates using a detailed breakdown of the profit and loss account of 3637 banks in 59 countries from 2011 to 2018.^{[1]}Faced with a potential zero lower bound on deposit interest rates, how do banks pass on the fall in net interest income due to negative interest rates? This paper aims to investigate the different channels of banks’ responses to negative interest rates using a detailed breakdown of the profit and loss account of 3637 banks in 59 countries from 2011 to 2018.

^{[2]}At the zero lower bound on deposit rates (ZLBD), changes in policy rates affect activity through both real interest rates and banks’ net interest margins (NIMs).

^{[3]}

## Dan Net Interest

Data yang digunakan dalam penelitian ini adalah Beban Operasional Pendapatan Operasional (BOPO), Loan to Deposits Ratio (LDR), Return On Assets Ratio (ROA), dan Net Interest Margin Ratio (NIM).^{[1]}GCG diukur dengan self assessment, sedangkan Earnings diukur dengan ROA, dan Net Interest Margin (NIM).

^{[2]}Rasio keuangan yang digunakan adalah Capital Adequacy Ratio (CAR), Return on Assets (ROA), Beban Operasional Pendapatan Operasional (BOPO), dan Net Interest Margin (NIM) terhadap pertumbuhan laba Bank BUMN.

^{[3]}Abstrak : Tujuan yang ingin dicapai dalam penelitian ini adalah untuk menganalisis pengaruh Non Performing Loan, Loan To Deposit Ratio, Net Interest Margin, dan Non Performing Loan, Loan To Deposit Ratio, dan Net Interest Margin secara parsial terhadap harga saham pada perusahaan perbankan.

^{[4]}Penelitian ini memiliki tujuan untuk mengetahui pengaruh dari return on asset (ROA) bank umum syariah, rasio kecukupan modal (CAR), pendapatan operasional dan biaya operasional (BOPO) dan net interest margin (NIM) selama periode 2014-2019.

^{[5]}

## Adjusted Net Interest

Smaller (relationship) banks are safer and earn a lower risk-adjusted net interest income post-reform, after controlling for lending volume; a fall in their operating costs offsets the negative effect.^{[1]}Smaller banks have safer loans and earn a lower risk-adjusted net interest income following the reforms, after controlling for lending volume; a fall in their operating costs offsets the negative effect.

^{[2]}

## Bank Net Interest

The descriptive analysis reveal that bank net interest margin and return on asset are higher in Nigeria and lowest in the United States which suggests that the Nigerian banking sector is more profitable than the US banking sector.^{[1]}The descriptive analysis reveal that bank net interest margin and return on asset are higher in Nigeria and lowest in the United States which suggests that the Nigerian banking sector is more profitable than the US banking sector.

^{[2]}

## net interest margin

Data yang digunakan dalam penelitian ini adalah Beban Operasional Pendapatan Operasional (BOPO), Loan to Deposits Ratio (LDR), Return On Assets Ratio (ROA), dan Net Interest Margin Ratio (NIM).^{[1]}Our empirical evidence first suggests that derivative usage is driven primarily by net interest margin, bank concentration and institutional strength.

^{[2]}This study aims to analyze the effect of loan to deposit ratio, credit risk on profitability and net interest margin as moderating variables.

^{[3]}However, after 2017 the banks have not been able to improve especially their risk-adjusted profitability so strongly anymore, because the WSF and the development of other than net interest margin returns have been in negative connection to it.

^{[4]}To assess the profitability of these banks, three measures were used: two traditional accounting ratios and net interest margin.

^{[5]}Besides, bank-specific variables such as: the net interest margin (NIM), the non-interest income (NII), the age and the size of the bank affect positively and not significantly the banking stability.

^{[6]}GCG diukur dengan self assessment, sedangkan Earnings diukur dengan ROA, dan Net Interest Margin (NIM).

^{[7]}Moreover, factors having a negative association with bank stability are the liquidity risk, the net interest margin and the remittances inflow.

^{[8]}Findings & value added: The results indicate that the impact of the net interest margin on the liquidity ratio of Islamic banks is insignificant, which is obviously due to the prohibition of the use of interest (riba).

^{[9]}Penelitian ini bertujuan untuk melihat pengaruh CAR ( Capital Adequacy Ratio ) , LDR ( Loan to Deposit Ratio ), NIM ( Net Interest Margin ), BOPO (Beban Operasional Pendapatan Operasional ) terhadap ROA ( Return on Assets ) pada sektor perbankan Bursa Efek Indonesia tahun 2016-2018.

^{[10]}The dependent variable used in this study is bank’s profitability measured by return on asset (ROA), return on equity (ROE) and net interest margin (NIM).

^{[11]}The impact of capital regulation on the return on assets and net interest margin was positive, while for the return on equity a negative relationship was found.

^{[12]}These negative relationships are tested by analyzing the determinants of banks' net interest margin for 14 European countries.

^{[13]}Rasio keuangan yang digunakan adalah Capital Adequacy Ratio (CAR), Return on Assets (ROA), Beban Operasional Pendapatan Operasional (BOPO), dan Net Interest Margin (NIM) terhadap pertumbuhan laba Bank BUMN.

^{[14]}It was found that the components of bank soundness (Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG)), inflation and the BI Rate do not affect the profits growth of regional development banks.

^{[15]}The results showed that Net Interest Margin (NIM) had a significant positive effect, Operational Costs on Operating Income (BOPO) had a significant negative effect.

^{[16]}The main goal of this research will be to analyze the correlation between the basic measures of the oligopolistic position of banks and their impact on improving or deteriorating the performance of domestic banks, such as return on assets (ROA), return on equity (ROE) and net interest margin (NIM).

^{[17]}Futhermore net interest margin and interest income to total aset was negative influence for banking crisis.

^{[18]}Using dynamic-GMM estimations, we find that credit growth, net interest margin, loan loss provision, and bank diversification significantly increase NPLs, while operating efficiency, bank size, and ROA lower NPLs.

^{[19]}Return on asset, return on equity, and net interest margin are dependent variables in this research and involves five types of banking risks (credit, liquidity, security, capital, and insolvency), bank size and diversification, and cost efficiency.

^{[20]}The research focuses on determining the effect of commercial bank’s market power on net interest margin and the moderating role of financial access.

^{[21]}Financial ratio, which is proxied by the capital adequacy ratio (CAR) and loan to deposit ratio, has a positive effect on return on asset and net interest margin.

^{[22]}This finding serves as an indicator that the bank-specific and macroeconomic variables selected for this study provide a better description of ROA rather than net interest margin (NIM) and ROE.

^{[23]}The research aims to prove empirically the influence of Non-Performing Loans, Loans to Deposit Ratio, Good Corporate Governance, Net Interest Margin, and Capital Adequacy Ratio on financial performance of banking companies listed on the IDX.

^{[24]}With the promotion of interest rate liberalization, net interest margin can measure the operation and management level of a bank to some extent.

^{[25]}3) Net Interest Margin (NIM) has a significant effect on return on asset (ROA) variables in conventional commercial banks indicated by a significance value less than 0.

^{[26]}Findings: Based on the financial reports, COVID-19 has negatively impacted the profit generated of Bank Dhofar and also negatively impacted the Net Interest Margin (NIM).

^{[27]}This study was conducted to analyze the effect of Non Performing Loans (NPL) and Loan to Deposit Ratio (LDR) on Return on Assets (ROA) with Net Interest Margin (NIM) as a mediating variable.

^{[28]}ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Financial Performance Return on Asset (ROA), Return on Equity (ROE), Financing to Deposit Ratio (FDR), Giro Wajib Minimum (GWM), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Net Interest Margin (NIM), dan Capital Adequacy Ratio (CAR) terhadap Rate of Return (ROR) Bank Syariah.

^{[29]}Net Interest Margin (NIM) is an important indicator in assessing the sustainability and health of the banking system.

^{[30]}Performance is projected by Net Interest Margin (NIM), Net Profit Margin (NPM) and Return on Assets (ROA).

^{[31]}Purpose of this study is to examine the relationship between net interest margin and return on assets by placing the net interest margin as the mediating variables.

^{[32]}The descriptive analysis reveal that bank net interest margin and return on asset are higher in Nigeria and lowest in the United States which suggests that the Nigerian banking sector is more profitable than the US banking sector.

^{[33]}Primary data for corporate governance (board compassion) which is independent variable and secondary data for bank financial performance Return on Asset (ROA), Return on Equity (ROE), and Net Interest Margin (NIM) dependent variables of the present study.

^{[34]}Abstrak : Tujuan yang ingin dicapai dalam penelitian ini adalah untuk menganalisis pengaruh Non Performing Loan, Loan To Deposit Ratio, Net Interest Margin, dan Non Performing Loan, Loan To Deposit Ratio, dan Net Interest Margin secara parsial terhadap harga saham pada perusahaan perbankan.

^{[35]}This article studied the relationship between bank capital and bank profitability measured by (Return on assets; return on equity; net interest margin).

^{[36]}The purpose of this study was to determine the effect of Financing To Deposit Ratio, Net Interest Margin, Corporate Social Responsibility, and Non-Performing Financing on Profitability in Islamic Commercial Bank.

^{[37]}The correlation and regression along with ratio analysis have been used to assure a contributory association among return on assets (ROA), return on equity (ROE) and net interest margin (NIM).

^{[38]}Using several bank-specific and external variables, and covering nineteen years, researchers measure the impact of each variable on Return on Average Assets, Return on Average Equity, and Net Interest Margin.

^{[39]}Net Interest Margin has a positive and significant effect on Islamic Banking Financial Performance, Good Corporate Governance has no and significant effect on Islamic Banking Financial Performance and simultaneously Liquidity Risk, Net Interest Margin and Good Corporate Governance have a positive and significant effect on Islamic Banking Financial Performance.

^{[40]}The analysis method used is financial ratio analysis, namely Cash Ratio (CR), Short Term Mistmatch (STM), Return On Assets (ROA), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR).

^{[41]}During the crisis, volatility is lower for countries with lower banking overhead costs and net interest margins than for their more inefficient counterparts.

^{[42]}Seeing the development of service companies such as banks that continue to fluctuate, this can have an impact on the performance of banking companies on the price book value, therefore a study aimed at examining the effect of net interest margin, return on equity, return on assets and capital adequacy ratio can be carried out against the price book value at commercial banks in Indonesia.

^{[43]}The purpose of this study was to determine the effect of the Covid-19 pandemic as measured using the ratio of NPL (Non Performing Loan), BOPO, LDR (Loan Deposit Ratio), and NIM (Net Interest Margin) as independent variables on rentability measured using the ROA (Return) ratio.

^{[44]}The research objective was to determine the effect of Non Performing Loans (NPL), Operational Costs on Operational Income (OCOI), Net Interest Margin (NIM), Loan to Deposits Ratio ( LDR) and Capital Adequacy Ratio (CAR) to profitability (ROA).

^{[45]}Therefore, negative rates have significantly reduced the overall net interest margin of deposit-dependent banks compared to other banks.

^{[46]}Penelitian ini memiliki tujuan untuk mengetahui pengaruh dari return on asset (ROA) bank umum syariah, rasio kecukupan modal (CAR), pendapatan operasional dan biaya operasional (BOPO) dan net interest margin (NIM) selama periode 2014-2019.

^{[47]}It finds that during the subprime crisis of 2007–09, liquidity risk reduced a bank’s survival probability, ROA, and net interest margin, and increased its loan-loss-provision expenses.

^{[48]}Tujuan dari penelitian ini adalah untuk mengetahui apakah terdapat pengaruh yang signifikan dari kinerja keuangan (Net Interest Margin, Beban Operasional terhadap Pendapatan Operasional, Loan to Deposit Ratio, Return of Assets, dan Return of Equity) PT Bank Rakyat Indonesia Tbk sebelum dan sesudah proses akuisisi BTMUBRI Finance pada 30 September 2016.

^{[49]}This paper aims to identify the determinants of Moroccan banks’ profitability, measured by Net Interest Margin (NIM) during the period (2005-2018).

^{[50]}

## net interest income

The importance of introduction of banking innovations in the crediting market as the most profitable direction of banking activity has been substantiated, the forecast of change in net interest income of Ukrainian banks for the post-pandemic period has been made.^{[1]}Smaller (relationship) banks are safer and earn a lower risk-adjusted net interest income post-reform, after controlling for lending volume; a fall in their operating costs offsets the negative effect.

^{[2]}While we confirm the adequacy of the existing supervisory outlier tests, we recommend complementing them with outlier tests regarding the net interest income of banks.

^{[3]}Faced with a potential zero lower bound on deposit interest rates, how do banks pass on the fall in net interest income due to negative interest rates? This paper aims to investigate the different channels of banks’ responses to negative interest rates using a detailed breakdown of the profit and loss account of 3637 banks in 59 countries from 2011 to 2018.

^{[4]}Inflation processes had a negative impact on the banks’ performance, namely, the rise in inflation reduced lending and interest income and increased interest expenses, what, therefore, reduced banks’ net interest income.

^{[5]}The study analyses the impact of competition in the banking sector on the net interest income and interest rate in the same sector.

^{[6]}We also find that the transmission of unconventional measures is attenuated by their negative effect on future bank’s capital position via the net interest income (reverse bank capital channel).

^{[7]}The hypothesis of the study is the analysis of the impact on the net interest income and interest rate risk of a commercial bank of factors such as the exchange rate and the key rate of the Bank of Russia (for example, Sberbank, PJSC).

^{[8]}Faced with a potential zero lower bound on deposit interest rates, how do banks pass on the fall in net interest income due to negative interest rates? This paper aims to investigate the different channels of banks’ responses to negative interest rates using a detailed breakdown of the profit and loss account of 3637 banks in 59 countries from 2011 to 2018.

^{[9]}Banking performance has decreased on average in terms of credit quality, liquidity, ability to generate net interest income, and profitability in the last two years.

^{[10]}While we confirm the adequacy of the existing supervisory outlier tests, we recommend complementing them with outlier tests regarding the net interest income of banks.

^{[11]}It was found that the increase in the share of term deposits in the total amount of the bank's mobilized resources is positive, despite a temporary decrease in net interest income.

^{[12]}Smaller banks have safer loans and earn a lower risk-adjusted net interest income following the reforms, after controlling for lending volume; a fall in their operating costs offsets the negative effect.

^{[13]}Thus, we recommend bank managers boost net interest income while avoiding credit losses, and drop off operating costs compared to revenue in order to maximize bank’s market valuation.

^{[14]}By lowering provisioning of loan loss, Growth in Net Interest Income and managing Solvency Risk could ensure financial stability to the banks, which in turn leads to financial sustainability.

^{[15]}The selected Bank investment indicators are fixed assets, the number of employees, the total expenditure of the business, the output indicators have net interest income, non-interest income, through the DEA model calculation of commercial Banks comprehensive efficiency relative evaluation value; by the time and Compared with the comparison between the lines, the decision-making analysis of each decision-making unit's comprehensive efficiency, pure technical efficiency and scale efficiency is carried out.

^{[16]}The findings of the study show that focusing on the base rate fixation by State Bank of India in different quarters, the base rate in the immediate past quarter, the current as well as the net interest income of the past few quarters and provisioning for loan losses in the current quarter plays a significant role in their decisions on base rate adjustments.

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