ANALISIS HUKUM ISLAM TERHADAP PRAKTEK AKAD MUDHARABAH DALAM USAHA BUBUR MAS IMAN DI PONTIANAK

Abstract

This research will describe the practice of mudharabah contracts in the business of porridge business as seen from the perspective of Islamic law in the DSN-MUI fatwa, of course this study departs from a question about how the practice of mudharabah contracts in the perspective of DSN-MUI fatwa. Because this study aims to examine the practice of mudharabah contracts from the perspective of Islamic law in the fatwa of DSN-MUI NO: 115/2017 concerning mudharabah contracts and DSN-MUI NO: 07/2000 concerning mudharabah financing. This research was conducted by comparing the literature related to the practice of mudharabah contracts that are still relevant to the research at this time, and conducting interviews related to the porridge business of mas.  Based on the results of related research on the business of porridge mas iman if viewed from practice, profit sharing, and risk burdening, there is a problem in risk burdening, by imposing material responsibility on losses to mudharib even outside of mudharib negligence, which is irrelevant to the supremacy of the law fatwa DSN-MUI/NO: 115/2017 concerning mudharabah contracts in the eighth point. This study concludes that the practice of mudharabah contracts is carried out from the implementation, profit sharing, and risk imposition. based on the agreement, but the whole must be studied with the provisions of the DSN-MUI fatwa on the mudharabah contract.