Daftar Isi:
  • Al Hikmah Semesta BMT East Java is a BMT with the uniqueness of using the musyarakah mutanaqisah financing agreement as a financing product for MSMEs from many BMTs. Mutanaqisah musyarakah financing is a contract that is still newly implemented by BMT Al Hikmah Semesta East Java because it is an appeal from DSN, so researchers are interested in taking the title of Mutanaqisah musyarakah financing analysis at Al Hikmah Semesta BMT East Java in Malang Regency. This study aims to determine To find out mutanaqisah musyarakah financing at BMT Al Hikmah Universe. This research uses a descriptive quantitative approach with data collection methods using primary data from interviews, and secondary data obtained from the BMT Al Hikmah Semesta East Java financial statements. The results of this study indicate that the financing of musharaka mutanaqisah is the most dominant contract within a period of one year. The growth of Musyarakah mutanaqisah financing tends to increase every month, from the growth of its margin, Musyarakah mutanaqisah at BMT Al Hikmah Universe also tends to increase every month. the average margin / income is also quite large, compared to the three other largest financing in BMT Al Hikmah Universe which has an average percentage of 58%.