IMPLEMENTASI AKAD MUDHARABAH PADA USAHA TERNAK SAPI DI DUSUN SEMAH DESA BATU AMPAR KECAMATAN GULUK-GULUK KABUPATEN SUMENEP

Abstract

In Islam there are many types of muamalah, one of which we often use in business activities is the practice of profit sharing based on cooperation and in it there is a mudharabah profit sharing agreement or plan. Mudharabah is a form of partnership between capital owners where capital is given to capital managers with a contract agreement and the profits will be mutually agreed upon by both parties.

The formulation of the problem in the study is How is the implementation of the mudharabah contract in the cattle farming business in Semah Hamlet, Baruampar Village, Guluk-guluk District, Sumenep Regency? Is the implementation of the mudharabah contract in the cattle farming business in Semah Hamlet, Baruampar Village, Guluk-guluk District, Sumenep Regency in accordance with sharia principles? The purpose of this study is to determine how the implementation of the mudharabah contract (profit sharing) in the cattle farming business and to determine whether the practice of profit sharing is in accordance with Islamic law.

The research method used is descriptive qualitative which aims to explain a phenomenon in depth and is carried out by collecting data as deeply as possible with data collection techniques, namely observation, interviews and documentation. Qualitative research is research that intends to understand the phenomena experienced by research subjects such as behavior, motivation, actions and so on, by describing them in the form of words and language, in a specific context and by utilizing various scientific methods.

The results of this study are practices that continue to uphold and maintain cooperation with agreements between owners and managers of capital, this can also be seen in the practice of profit sharing based on the mudharabah contract, namely the mudharabah muthlaqah contract where the people of Semah Hamlet, Batuampar Village have used the agreement for generations and they believe that the profit sharing they apply is appropriate and does not violate the rules in Islam. The distribution of the results of their efforts has been determined and agreed upon. And the method of distribution is the capital provided in the form of cattle, then the profits obtained are divided by agreement with the child of the animal or it can also be in the form of money from the sale of the cattle.