PENGARUH PEMBIAYAAN MUDHARABAH, PEMBIAYAAN MUSYARAKAH DAN PEMBIAYAAN SEWA (IJARAH) TERHADAP PROFITABILITAS PADA BANK RIAU KEPRI SYARIAH PERIODE 2022-2025

Krisnu Mega Ayu Lestari (Universitas Pasir Pengaraian)
Nurhayati Nurhayati (Universitas Pasir Pengaraian)
Fefti Yulian Mela (Universitas Pasir Pengaraian)

Jurnal Analisa Akuntansi dan Perpajakan
Vol. 10 No. 2 (2026): Jurnal Analisa Akuntansi dan Perpajakan

This study aims to analyze the effect of Mudharabah financing, Musyarakah financing, and Lease (Ijarah) financing on profitability at Bank Riau Kepri Syariah during the period 2022–2025. The data used are monthly financial reports published on the official website, totaling 36 months. The methods applied include descriptive analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing with SPSS version 24. It is therefore concluded that, both partially and simultaneously, Mudharabah financing, Musyarakah financing, and Lease (Ijarah) financing do not have a significant effect on profitability. Keywords: Mudharabah Financing, Musyarakah Financing, Lease (Ijarah) Financing, and Profitability.