IMPLEMENTASI AKAD MUDHARABAH PADA BISNIS CRIPING KOMUNITAS SAHABAT BUMI DI DUSUN KRAJAN DESA SAMBIGANEN KECAMATAN NGRAYUN KABUPATEN PONOROGO

ABSTRACT

Keywords: Mudharabah Agreement, Sharia Principles, DSN-MUI
This thesis discusses the implementation of mudharabah contracts in the criping business of the Sahabat Bumi community, namely the topic of discussion in UMKM is quite unique and interesting, namely the application of mudharabah cooperation contracts, the problem is related to the implementation of contracts in UMKM based on the DSN-MUI fatwa, is it in accordance with what is stated in the national sharia council fatwa. This UMKM not only produces various kinds of processed criping but also applies Islamic economic principles in managing its business business, since the beginning UMKM has an interest in committing to a mudharabah contract as a guide in partnering with shaahibul maal. The business capital obtained is entirely from its business partner, Mr Gunarto. This business has also received approval from the government and is committed to running a halal industrial business.
Based on the things that underlie this research, the researcher asks questions in the focus of the research, namely: How is the application of Mudharabah contract based on sharia principles in UMKM Sahabat Bumi in Krajan Hamlet, Sambiganen Village? How is the application of mudharabah contracts in UMKM Sahabat Bumi from the DSN-MUI fatwa?
In this study, researchers used a qualitative approach method in which researchers had to go through several stages to collect data related to the research. The type of research used in this research is field research. In this study, researchers conducted a direct study to the field, namely located in Krajan Hamlet, Sambiganen Village, more precisely at UMKM Sahabat Bumi Krajan Hamlet, Sambiganen Village, Ngrayun District, Ponorogo Regency.
Although it is not actually documented in the form of files, both parties have made transactions with mudharabah cooperation, namely shahibul maal provides 100% capital to mudrarib. Shahibul maal here are Mr Gunarto and Mrs Rosida while mudharib is UMKM Sahabat Bumi. The capital provided is Rp. 1,000,000.00- which has been given and received a receipt as proof of payment. The profit sharing index is 55% for capital owners and 45% for business managers or MSMEs, which is given every 2 months. As well as cost losses or if a loss occurs, the shahibul maal is willing to bear the loss, as long as the losses incurred are not intentional by the manager.