Abstrak
<p>The purpose of this study is to understand the difference between Islamic banks' profits before<br />and after interest restrictions on conventional bank deposits based on Supervision Acts No. SP-28 DKNS /<br />OJK / 9/2014. The policies of Financial Services Authority can be measured into two profitability ratios:<br />(1) return on assets (ROA), and (2) return on equity (ROE). There were 11 SHARIA banks in Indonesia<br />selected through purposive sampling technique. Secondary data were the quarterly report of the SHARIA<br />Bank (six quarters), which focuses on the three quarters before and after implementing the policy. Data<br />were tested using hypothesis testing through paired sample t-tests with a significant level at 5% (α =<br />0.05). The results of this study indicate that the profitability of SHARIA Banks projected by ROA and ROE<br />has differences before and after the conventional bank deposit interest rate.</p>