PENENTUAN NISBAH BAGI HASIL PADA PEMBIAYAAN AKAD MUDHARABAH DI BMT INSAN MULIA PALEMBANG

Abstract

The type of research used is qualitative research. The approach used in this research is a juridical-sociological approach. The juridical approach in this study is to analyze the distribution of profit-sharing ratios in financing the mudharabah contract carried out by BMT Insan Mulia Palembang and the conformity between the Fatwa of the National Sharia Council- Indonesian Ulema Council No.115/DSNMUI/IX/2017 regarding Mudharabah. The sociological approach of this research is to analyze data obtained from interviews with researchers, namely BMT Insan Mulia Palembang as capital owners (shahibul mal) and customers as managers (mudharib). Data was collected through interviews, observation and documentation and evaluated descriptively. The results showed that the profit sharing of the Mudharabah loan at BMT Insan Mulia Palembang was determined based on an agreement or negotiation between the BMT and the fund manager. The percentage allocation has been agreed and is included in the mudharabah loan agreement. According to Article 2 (1) of the Mudharabah Financing Agreement of BMT Insan Mulia Palembang, the ratio is 30:70, 30% for BMT (shahibul maal) and 70% for fund managers (mudharib). Profit sharing at BMT Insan Mulia Palembang is paid in monthly installments. In determining the profit sharing ratio of BMT Insan Mulia Palembang, the calculation in determining the profit sharing ratio is calculated from income after deducting the cost of managing funds, or it can be called profit sharing. Of course, at BMT Insan Mulia, this policy was determined in a meeting with the leadership with various considerations, namely an assessment of the estimated profit level of the project/business funded by BMT Insan Murla Palembang. According to BMT, policies have been implemented to ensure the security and stability of BMT's assets and financial turnover, and to further ensure the safety and stability of its clients' business and economic capital. So that BMT Insan Mulia Palembang pays attention to the transaction, namely the principle of prudence. BMT Insan Mulia Palembang practices profit-sharing compliance in the Mudharabah loan agreement with the Fatwa of the National Sharia Council-Indonesian Ulema Council N0. 115 / DSNMUI / IX/2017 / regarding the mudharabah contract, it is appropriate but in determining the profit sharing ratio that has been determined by BMT Insan Mulia Palembang it cannot be made this is not in accordance with the Fatwa of the National Sharia Council-Indonesian Ulema Council Fatwa N0. 115 / DSNMUI / IX/2017 / concerning the mudharabah contract where the determination of the ratio can be changed according to the agreement.