The Overview of Shafii Scholar on the Implementation of Business Profit Sharing of Akad Musharaka Financing In BMT Beringharjo Branch Bandung

Abstract

Profit sharing policy in the contract syirkah in BMT Beringharjo Branch Bandung is determined based on the profit level of contribution of capital respectively. If losses occur, business partners or customers still have to pay capital to BMT. The profit sharing of syirkah, according to Imam Shafi'i, in principle, should be divided according to the portion of invested capital by each party. A picture of the phenomenon of contract practices syirkah mismatches, especially in terms of business profit sharing, among the provisions of Imam Syafi'i with the implementation of Musharaka contract in BMT Beringharjo Bandung Branch interesting to study from an academic perspective. It is given that Imam Shafi'i is one of the great scholars that many followed his opinion by Muslims in Indonesia, one side of the BMT Beringharjo Branch Bandung is one of the Islamic financial institutions in Indonesia which would have to run its operations in accordance with the rules of sharia. Based on the background of the problem, the formula and research objectives are as follows. (1) How is the implementation of business profit sharing with the contract syirkah according to Imam Shafi'i? (2) How is the implementation of business profit sharing of Musharaka contract in BMT Beringharjo Branch Bandung? (3) How is the opinion of Imam Shafi'i on the implementation of business profit sharing with Musharaka contract in BMT Beringharjo Branch Bandung? The method used in the preparation of this research using descriptive method of analysis. Source of data derived from primary and secondary data. Techniques of data collection are done by means of documentation, interviews, and literature study. Data analysis is done through a qualitative approach. The conclusions of this study are as follows. (1) implementation of business profit sharing with the contract syirkah according to Imam Shafi'i is each party gives a portion of the overall fund and participate in the work. Each of the parties shares profits and losses equally appropriate to the capital portion. (2) Implementation of business profit sharing on Musharaka contract is done in accordance with the profit sharing invested capital. While the losses resulting from the negligence of the business partners borne by business partners. (3) Analysis of the division ratio Shafi'i business on a profit sharing of syirkah agreement in BMT Beringharjo Bandung branch is appropriate.