APLIKASI MUDHARABAH DALAM PERBANKAN SYARIAH DI INDONESIA
Abstract: This theory analysis
article aims to describe the meaning of mudharabah, explain about Sharia banks,
and provide an overview on implementation of mudharabah in Islamic banking in
Indonesia. Mudharabah takes place when there are investor (Shahibul mall), fund
manager (mudharib), business activity, and profit sharing proportion (nisbah)
agreement between investor and manager. Sharia banking should be performed
based on some characteristics, specifically: usury (riba)-free, provides public
services and realizes the socio-economic goals of Islam, universal, and applies
profit and loss sharing. Moreover, mudharabah application in Islamic banking in
Indonesia has the following characteristics: transactions must be intended to
financing, business management is entrusted to mudhorib, and profits sharing
system must be based on the principle of revenue sharing and proportion of
profit sharing are subject to change during the term of the contract as agreed
in the initial contract.
Kata kunci: Mudharabah, Bank Syariah
Penulis: Sri Abidah
Suryaningsih
Kode Jurnal: jpmanajemendd131202
