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The Relationship Between Murabahah And Musyarakah Financing And Profitability: A Case Study Of BMT Hasanah Arifin, Syamsul; Sholekhah, Alifiani Hidayatus; Jannah, Rokhmah Nur; Pratama, Devangga Putra Adhitya; Kurniawati, Kurniawati; Ismail, Mahmud
INVENTORY: JURNAL AKUNTANSI Vol. 9 No. 1 (2025): INVENTORY
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v9i1.22246

Abstract

This study aims to describe the effect of murabahah and musyarakah mutanaqishah financing on the effectiveness of BMT Hasanah's profit earning during the covid-19 pandemic. This research method uses quantitative methods, data collection techniques used are documentation techniques. The data analysis technique used is multiple linear regression technique. The results of this study based on a partial test showed that murabahah financing had no effect on BMT Hasanah profits, while musyarakah mutanaqishah financing had a negative effect on BMT Hasanah profits. Then the results of the simultaneous test show that murabahah and musyarakah mutanaqishah financing have a simultaneous positive effect on BMT Hasanah's profit.Simultaneously both have an effect on ROA. Shows the results of the R square value of 0.984.