Fauziah, Siti Sarah and Kartini, Tina and Noor, Iqbal (2023) ANALISIS SISTEM PEMBIAYAAN BAGI HASIL DENGAN AKAD MUDHARABAH PADA LEMBAGA KEUANGAN SYARIAH. JURNAL PAJAK DAN BISNIS, 4 (2). pp. 337-341. ISSN 2723-0120

Text index.html Download (12kB)

Abstract

This research was conducted at BMT Ibaadurrahman in Sukabumi City. The aim of this study is to understand and provide an overview of the profit-sharing financing system using the mudharabah contract at BMT Ibaadurrahman in Sukabumi City. The research method used is qualitative-descriptive, and data was collected through observation, interviews, and documentation. The results of this study indicate that when BMT Ibaadurrahman implements the profit-sharing financing system with the mudharabah contract, they can use either the "bagi hasil" or profit and loss sharing method. However, the commonly used method is "bagi hasil," where the profit is calculated as net profit/loss. The typical profit-sharing ratio is 70:30 or 65:35, and it is agreed upon by both parties, namely Shahibul maal and Mudharib. Nevertheless, it is important to note that the mudharabah financing system at BMT Ibaadurrahman in Sukabumi is not fully in accordance with Fatwa DSN No.07/DSNMUI/IV/2000. This means that if there is a loss in this financing system, the responsibility for the loss should be shared between Shahibul maal and Mudharib according to the agreed profit-sharing ratio. Keywords: financing system, mudharabah, profit and loss sharing

Item Type:	Article
Uncontrolled Keywords:	financing system, mudharabah, profit and loss sharing
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Heriska Heriska
Date Deposited:	16 May 2024 01:40
Last Modified:	16 May 2024 01:40
URI:	http://eprints.ummi.ac.id/id/eprint/3519

Actions (login required)

View Item