This study uses profit-loss sharing and stewardship theories to examine the impact of musyarakah and mudharabah financing on the net profit of Indonesian Islamic business units. Mudharabah and musyarakah finance are the study's independent variables, and net profit is its dependent variable. For the 2015-2021 period, financial reports from sharia business units registered with the Indonesian Financial Services Authority were used as secondary data in this study, which used a quantitative method. Multiple mediators, including validity testing, reliability testing, and linear regression, were used to assess the data. The study's findings show that musyarakah financing has a substantial beneficial influence on net profit as well as mudharabah financing, according to the significance test performed using partial least squares. The Central Bank and the Financial Services Authority may use this report as a criterion when deciding whether to assist Islamic banks to gain market share through profit-loss sharing financing. The Islamic banking literature is currently focused on the expansion of Islamic banks. This essay sheds light on the theory of stewardship that sharia business unit management offers in terms of the idea of interest alignment.
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