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INCOME TAXES - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)
$ in Thousands
3 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]    
Provision at statutory rate $ 7,009 $ 7,228
Tax-exempt income (174) (203)
State income taxes 1,228 1,510
Interim period effective rate adjustment 2,806 1,119
Tax credit investments, net - federal (4,377) (3,062)
IRC 162(m) nondeductible compensation (280) 136
Other, net (493) (151)
Income tax expense $ 5,719 $ 6,577
Effective tax rate 17.00% 18.79%