The purpose of this study is to analyze significant variables that permit us to ascertain the profitability of Bangladeshi Shariah-based banks. In doing so, two profitability measurements, namely, return on asset (ROA) and return on equity (ROE), have been used as dependent variables, while capital adequacy, asset management quality, operational efficiency, credit risk, liquidity, and the size of the bank have been considered as bank-specific independent variables. In addition, the rate of interest, inflation, and GDP growth rate have also been taken as macroeconomic independent variables. This study examined panel data of eight Shariah-based Islamic banks over a thirteen-year period spanning from 2010 to 2022, applying different kinds of linear regression models, including pooled ordinary least squares (OLS), fixed effects, and random effects. Subsequently, the generalized method of moments (GMM) approach is also applied to assess the robustness of the findings. The results revealed that the profitability of Bangladeshi Shariah-based Islamic banks is positively associated with asset management quality, liquidity, and credit risk. In contrast, capital adequacy, operational efficiency, and bank size are negatively correlated with the bank’s profitability. Concerning the macroeconomic factors, the findings indicated a notable positive correlation between the profitability of Shariah-based banks in Bangladesh and both the inflation rate and the interest rate spread. However, this study has also found that the profitability of the sample banks of Bangladesh is not significantly influenced by GDP growth. By providing fresh empirical data, the current research aimed to close a significant vacuum in the body of knowledge on banks and provide important insights for policymakers, managers, and other stakeholders by focusing on particular bank-specific and macroeconomic aspects that influence the profitability of Shariah-based Islamic banks in Bangladesh.

Like any other information system, the Accounting Information System (AIS) is perceived as an integral part of management at different stages within the organization. It is composed of different interdependent subsystems that generally work together to compile the AIS as a framework to provide ideal, reliable, and precise information, which facilitates the managerial decision-making process within organizations promptly, based on which the survival and effectiveness of an organization depend. The researchers couldn't recognize notable studies in recent times that assessed the role played by AIS on the profitability of Bangladeshi private commercial banks. Being deeply concerned about this fact, the present study attempts to investigate the impact of AIS on the profitability of the selected private commercial banks in Bangladesh. A self-structured questionnaire, set on a five-point Likert scale (consisting of both dependent & independent variables), has been used to rate the collected primary data. From 265 respondents, data were collected, and linear regression was applied to analyze the data using SPSS software. The results from the analysis have revealed that there is a significant impact of AIS on the selected banks’ profitability, except Jamuna Bank Ltd., which discloses the relationship between the AIS used by organizations and their profitability. Finally, it recommends that a successful implementation of AIS is expected to be beneficial for the banking sector of Bangladesh to stimulate profitability. Again, in the future, the paper is to be considered helpful for conducting new research in a wider scope.