This study aims to determine the effect of Financing to Deposit Ratio (FDR) and Financing to Asset Ratio (FAR) to Non Performing Financing (NPF) at Bank Rakyat Indonesia Syariah Branch Office Makassar. This type of research is quantitative with a descriptive approach, data normality test and multiple linear regression analysis and using SPSS.22. Research results show that Financing to Deposit Ratio has no effect on the Non Performing Financing (NPF) in Makassar BRI Syariah KC in Makassar because the amount of Financing to Deposit Ratio obtained will be easily handled by Non Performing Financing (NPF). Financing to Asset Ratio (FAR) has no effect on the Non Performing Financing (NPF) of BRI Syariah in Makassar City, because the size of Financing to Asset Ratio will determine the benefits of BRI Syariah Makassar branch of BRI and describe how the bank's ability to meet financing demand with assets owned.