Pengaruh Kompetensi Dan Orientasi Pelayanan Accounting Officer Terhadap Keputusan Anggota Memilih Simpanan Mudharabah Di Kspps Bmt Kemitraan Bojonegoro

Abstract

This study aims to examine the influence of Accounting Officers' competence and service orientation on members' decisions to choose Mudharabah Savings at KSPPS BMT Kemitraan Bojonegoro. The research was motivated by the consistently high demand for Mudharabah Savings compared with other savings products, indicating the importance of identifying internal factors influencing members' decisions. This study employed a quantitative approach using an associative research design. The population consisted of members of Mudharabah Savings at KSPPS BMT Kemitraan Bojonegoro, while the sample was determined through probability sampling techniques. Data were collected through questionnaires, observations, interviews, and documentation. The data were analyzed using multiple linear regression supported by validity testing, reliability testing, classical assumption testing, partial t-test, simultaneous F-test, and the coefficient of determination (R²). The findings reveal that Accounting Officers' competence has a positive and significant effect on members' decisions to choose Mudharabah Savings. Service orientation also has a positive and significant influence on members' decisions. Furthermore, competence and service orientation simultaneously have a positive and significant effect on members' decisions to select Mudharabah Savings at KSPPS BMT Kemitraan Bojonegoro. These findings indicate that improving Accounting Officers' knowledge, skills, professionalism, and service quality strengthens members' trust and encourages their decisions to use Mudharabah Savings products. This study provides practical implications for Islamic microfinance institutions in improving human resource quality and service excellence to enhance institutional competitiveness.