PENERAPAN SISTEM BAGI HASIL PENDAPATAN PADA PEMBIAYAAN MUḌĀRABAH DI BANK MEGA SYARIAH DARI SUDUT PANDANG SYARIAH

Abstract

This study aims to analyze the implementation of the revenue sharing mechanism in managing customer funds at Islamic financial institutions and to evaluate its compliance with Islamic legal principles. The research approach used is a descriptive qualitative method with a case study method focused on one Islamic bank. Data collection was conducted through various techniques, including observation, interviews, and documentation, utilizing primary and secondary data as the main source of information. The data analysis technique in this study includes three stages: data reduction, data presentation, and conclusion drawing. The results of the study revealed that Bank Mega Syariah has implemented a revenue sharing system in the profit-sharing calculation mechanism in the mudarabah contract. In this system, profits are distributed to customers based on total gross revenue, without being reduced by operational expenses, taxes, or other costs, in accordance with the ratio agreed upon in the contract. The implementation of this system is considered to be in accordance with the provisions stipulated in the DSN-MUI Fatwa No. 15/DSN-MUI/IX/2000 concerning the mudarabah contract. This finding provides a real contribution to enriching the literature on Islamic finance, particularly in the aspect of implementing a profit-sharing system that is based on justice and in line with Islamic principles.