Analisis Sistem Bagi Hasil Pada Pembiayaan Mudharabah di PT. Bank Sumut KCP Syariah Binjai

Abstract

This study aims to find out the profit-sharing system according to Islamic law and legislation, to find out the practice of implementing a profit-sharing system in mudharabah financing and to find out the challenges faced by Islamic banks with Law Number 21 of 2008 concerning Islamic banks. This study used a qualitative method, in which researchers went directly to the field to conduct interviews with employees of PT. Bank Sumut KCP Syariah Binjai. The results show that first, the rules of Al-mudharabah in Islam have 5 important elements, namely: Shahibul-maal, Mudharib, Shighatul-aqd, Ra'sul-maal, Ar-Ribh and the fatwa of the National Sharia Council NO. :07/DSNMUI/IV/2000 regarding mudharabah financing, as well as Law No. 21 of 2008 concerning Islamic banking. Second, the practice of implementing a profit sharing system at Bank Sumut KCP Syariah Binjai has been running in accordance with fatwa No.07/-DSN-MUI/IV/2000 and in accordance with Bank Indonesia regulations which are the basis for Islamic banking operations. Third, after the issuance of Law No. 21 of 2008 PT. Bank Sumut KCP Syariah Binjai has not had any difficulties in carrying out the rules that apply in Law No. 21 of 2008.