This study aims to analyse the effect of profit-sharing financing. Non-Performing Financing (NPF) and Operating Expense Ratio (OER) both simultaneously and partially on ROA (Return On Assets) of Islamic banks in Indonesia. Sampling technique used in this study is random sampling. Data analysis used in this study is multiple linear regression with SPSS 21 for Windows. https://yeswellneses.shop/product-category/breast-forms/