Abdur Rahman Hakim, Zulhilmi and Muh Rifai Arsyad 2026. THE EFFECT OF PROFIT SHARING RATIO, ZAKAT PERFORMANCE RATIO, AND SHARIA SUPERVISORY BOARD ON THE FINANCIAL PERFORMANCE OF ISLAMIC COMMERCIAL BANKS IN INDONESIA, 2020–2025. Count : Journal of Accounting, Business and Management. 4, 2 (Oct. 2026), 232 ~ 244. DOI:https://doi.org/10.61677/count.v4i2.1104.