Pengaruh Pembiayaan Murabahah, Ijarah, Dan Hiwalah Terhadap Tingkat Profitabilitas Pada BMT Agawe Makmur Tulungagung Periode 2024
DOI:
https://doi.org/10.37726/bn0h1t59Keywords:
Murabahah, Ijarah, Hiwalah Financing, ProfitabilityAbstract
This research is motivated by several financing methods applied to BMT Agawe Makmur Tulungagung which support the operational activities of the institution, however, its contribution to profitability has not been widely researched. This study aims to determine the effect of murabahah financing, ijarah financing, and hiwalah financing on profitability levels. This study was conducted using a quantitative method with an associative approach. The object of this study was the monthly financial reports of BMT in 2024. The data collection technique used was data mining. The data analysis techniques used were classical assumption tests and multiple linear regression. The results of the study show that murabahah financing has a significant positive effect on profitability with a sig value of 0.036. Meanwhile, ijarah financing has a significant positive effect on profitability with a sig value of 0.021. As for hiwalah financing, it has a positive but insignificant effect with a sig value of 0.577. Meanwhile, simultaneously, the three variables have a value of F count (5.491) which is greater than the F table (4.066) with a significance value (sig) of 0.035 which is lower than 0.05, so it can be concluded that the three variables have a significant influence on profitability, with an Adjusted R-squared value of 0.789, which can be interpreted that the three variables have an influence of 78.9% on the level of profitability in Islamic financial institutions in the 2024 period, the remaining 21.1% is influenced by other factors not examined by the author in this study. The results of this study imply that strengthening the murabahah and ijarah financing portfolios can be an effective strategy for increasing BMT profitability. Furthermore, these findings can be used as a consideration by BMT management in determining more optimal financing policies to support the institution's sustainability and financial performance.
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