ANALISIS PERAN DEWAN PENGAWAS SYARI'AH DALAM PENGAWASAN OPERASIONAL BANK SYARI'AH DI INDONESIA
Abstract
Mudharabah is one of the partnership’s concepts with profit sharing principles which involves funders (shahib al-maal) and fund managers (mudharib). Profit sharing in the mudharabah contract is calculated based on profit and loss sharing or revenue sharing schemes, the distribution of which is calculated based on net profit or gross profit. This article was created with the aim of discussing the profit sharing scheme in the mudharabah concept, using descriptive-qualitative methods through library research. The results showed that most Islamic banking implementing revenue sharing schemes, which is more beneficial to the shahib al-maal, and it is less favorable for mudharib. Therefore, to ensure fairness for the parties involved in the mudharabah contract, efforts must be made to return it to the profit and loss sharing scheme, which in fiqh perspective must be calculated based on actual profits (net profit), not gross profit (gross profit). Given the huge market share of Muslims, it is expected that Islamic banking can be more professional in applying the mudharabah concept to become a superior product that is in demand by many people. In addition to the above, improvements to the DSN fatwa No. 07/DSN-MUI/IV/2000 concerning Mudharabah Financing are urgently needed, in order to be in line with the opinions of fuqaha regarding the distribution of profits in the mudharabah contracts..
Keywords: Mudharabah, Shahib al-maal, Mudharib, Profit sharing, Islamic banking
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