ANALISIS IMPLEMENTASI AKAD MUDHARABAH DALAM LEMBAGA KEUANGAN SYARIAH (STUDI KASUS BPRS AL MADINAH TASIKMALAYA)

Abstract

This study aims to analyze the implementation of the mudharabah contract in the operations of BPRS Al Madinah Tasikmalaya. The methods used include collecting secondary data from documents, articles, and online sources related to the mudharabah contract, as well as primary data through direct interviews with the BPRS, especially the financing and contract implementation departments. The results of the study indicate that BPRS Al-Madinah has implemented the mudharabah contract in savings products such as Kotaku Savings, Simadu Savings, and Mudharabah Deposits which are based on the principle of profit sharing. Before the contract is carried out, the bank conveys the concept of mudharabah and agrees on the profit sharing ratio with prospective customers in a transparent manner. BPRS acts as a strategic business partner that not only collects and distributes funds, but also upholds sharia values, justice, and common good. The relationship between the bank and customers is built on the basis of mutually beneficial cooperation, different from the creditor-debtor pattern in conventional banks, thus contributing to the strengthening of the sharia economy in a sustainable manner.