Mudarabah Concept in Islamic Banking by Li'iza Diana Mangzil

A. MEANING MUDHARABAH
Fikih in the literature , there are two terms that indicate the meaning mudharabah . The first term mudharabah itself and the second term Qiradh . But the meaning of each is the same. Mudharabah terminology is the language of the Iraqi population and most used by the Hanafi, Hanbali , and Zaydi and Qiradh is the term used language Hijaz population and most used by Maliki and Shafi'i .
Mudharabah dharb comes from the word , which means literally are traveling or walking. The Qur'an does not directly show mudharabah term , except by the expressed DRB root of fifty eight times .
Mudharabah term taken from the word dharib , Named so because dharib entitled to receive the support and profit on work. In detail mudharabah is a contractual partnership ( partnership ) that is based on the principle of revenue sharing with the way a person gives to another capital to do business and both parties bear the burden of dividing profit or loss based on the content of collective agreements .
According Hanfiyah , mudharabah is an agreement to share the profits with a capital of one of the parties and work ( effort ) of the other party . According to the Maliki madhhab that is handing money upfront by the owners of capital in the amount of money that will be determined on a run attempt with the money in return for a portion of the profits. According to the Shafi'i madzaab define capital owners handed some money to entrepreneurs to run in an effort to profit commerce between the two belong together . While according to the Hanbali madhhab ie submission of an article or the like in a clear and certain amount to get people working with some of the profits.
In mudhorobah system , there are several elements that must be present in the transaction , namely:
1 . Contracting parties : namely Shahibul mal ( investors ) and al - mudhorib ( governors ) .
2 . Object of the contract , it is composed of ra'sul mal (capital ) , al - 'amal ( business venture ) , ar - robh (profit ) and al - waqt ( time ) .
3 . As- Shighoh ( Ijab qobul ) or Momerandum of Undrstanding (MoU )
4 . Profit ratio 

MUDHARABAH PRACTICE IN BANKING Shari'ah
Islamic banking has been widely known around the world is no exception in Indonesia . Existence is the starting point of the formation of interest-free bank system . According to Abdullah Saeed among the most important factors of the background of the emergence of Islamic banks in 1960 and 1970 is as follows: Disability neo revivalist in understanding the law of the flower as a laptop , the availability of abundant oil wealth will State , the acceptance of the traditional interpretation of the laptop to National practiced by some Muslims as a form of wisdom .
In essence , the purpose of the Bank is a profit . Up in Bank practice tend to earn profit with a definite interest and with a short -term , but give great results , without regard to the importance of social as well as industrial needs . This wisdom has raised distributions of wealth and income that is not fair and unfair , resulting in
Terkonstentrasikannya economic power in the hands of a handful of people , giving rise to problems of social , economic, and moral seriousness. The existence of Islamic Banks in 1960 and 1970 to expand Islamic transaction system that does not use the product in a way compatible . One of the services of Islamic banks is Mudhorobah system . Mudhorobah is one avenue for Islamic financial institutions to mobilize public funds and to provide facilities , among other financing facilities , for entrepreneurs .
Islamic bank to be able to play a direct role in driving the wheel Akif national economic development by providing alternative financing facilities to the efforts of a constructive and productive investment to the middle class and below . Keberadaaan on the system in giving keamana Islamic banking in the banking system . System for the results utilized to avoid spread of the virus negative losses namely banking deposit interest higher than the loan rate . Until when is the National pereokonomian shake , not a little conventional banks that exploit sitem bertumbangan flowers . Because the arrangement kebijakanyang wrong.
Mudhorbobah contract in most Islamic banks are used for short-term trading (Short -term Comercial ) and certain types of work ( specific venture ) . The contract gives authority to purchase all sorts of concerns ( Buying ) and sale ( selling ) of goods , the indications for the realization of the main purposes of a trade in the ground on the contract .
In mudhorobah contract , the bank provides capital , the clients provide their membership , while the profits are divided according to the ratio disetujui.26 As a mudharib will optimize the capacity in which he had done memanage to produce profits. In kontrtak mudharabah, given the opportunity for business people who do not have the capital . Up with this little system will memberdayaakan many potential communities with economic activity on the basis of a partnership between himself and the capital in a profit to be divided according to the ratio of the results that have been agreed upon.
Bank of law, the board has a role as an intermediary ( intermediary ) between economic units experiencing excess funds (surplus units) with other units that suffer from a lack of funds ( deficit units) . Through the Bank , the advantage will be passed on to the parties who need to provide benefits to both parties. Bank Shari'a quality as determined by the board kemampunan intermediary bank to perform the role.
The main requirements concerning Mudharabah agreement for Islamic banking are :
1 . Banks receive funds from the community on the basis mudharabah .
Disyaratakan no limitations on the availability of the Bank's
use customer funds , a good activity that can be done concerning the bank , period , or allocation of such activities (MII mutlaqah ) .
2 . Bank reserves the right to infuse funds deposited by customers directly in the form of investment and overhead cost for the needs of the Bank 's own funds or offer it to the bankers .
3 . Banks can combine profit and loss from other investments and investment - wide net profit with the depositors' funds based on pre-set comparison .
4 . Unlike the mudharabah agreement between client funds and bank depositors do not mudharabah limited . In this regard the bank as a lender of funds ( shahib al-mal ) have the right to determine the conditions for the use of the funds concerning types of activities , the time frame , the location of the project , etc. .
5 . Banks are not allowed to ask for any guarantee from the client ( mudharib ) is concerned, which aims to secure capital in the event of a loss.
6 . Responsibility of the bank in its capacity as shahib al-mal , limited only up to the capital provided . While the client in a position of responsibility as mudharib confined solely to the work and efforts.
7 . Customers are sharing profits with the bank in accordance with the agreed- comparison before him before the mudharabah facilities provided by the Bank .
8 . Until the investor a profit , banks are allowed to pay the customer's salary ( salary support for the customer. Salaries are determined based on salary levels that occur in the market .
D.PRAKTIK MUDHARABAH IN BANK Shari'ah
1.Mudharabah As A System
Aksentasi mudharabah as a system is that mudharabah be general guidelines for the bank in doing various transaction banking products . With this system the bank will share the profit with the users of its services and investornya . In this position accurately understood as penggantidari mudharabahsecara spring system .
2.Mudharabah For A Product
Aksentasi mudharabahsebagai a product applied in a type of service provided by the bank to its customers . In this framework mudharabah mudharabah be divided into two: the nature of savings / deposits or accumulation of a fund and mudharabah funding.
E.ANALISIS MUDHARABAH CASES AND EXAMPLES AND SOLUTIONS
case examples of the technical division and calculation of capital gains that are tailored to the cultivated ..
mudharabah :
1 . Owners of capital from 1 ( a ) and the implementation of the people .
Zaed deliver capital of Rp. 1.000.000 , - ( one million rupiah ) to Umar for trading . At the time of the agreement ( contract ) agreed that the profits will be split 40 % to Zaed ( capital owners ) and 60 % for Umar , and profit share every effort after a profit ( 1 time production rotation ) .
If Profit :
Having made ​​an effort , the net profit ( after deducting these costs ) earned Rp . 500.000 , -
Gain acquired respectively :
Zaed : 40 % x Rp . 500.000 = Rp . 200.000, -
Umar : 60 % x Rp . 500.000 = Rp . 300.000 , -
With the profits , business at the end of the money received Zaed is :
( across the capital + parts)
1,000,000 + 200,000 = Rp . 1,200,000
If Loss :
At the end of the current business losses (recall determine loss after cooperation would end / handover to owners of capital ) are not caused by the negligence Umar , then the loss is borne by the owner as the Zaed capital .
To restore the commodity that is sold entirely to be the form of cash . And the gains made over the years Zaed calculated to be part of the capital and Umar submitted to Zaed to cover losses on capital .
If all commodities were sold and have the advantage of Rp . 1000.000 , - ( venture capital ) then the rest is considered appropriate percentage split of profits and as agreed .

Daftar Pustaka :
Karim, Adiwarman. Bank Islam: Analisis Fiqih dan Keuangan, Edisi II. Jakarta: Rajawali Press. 2004
Manan, M. Abdul. Teori Dan Praktek Ekonomi Islam. Yogyakarta: Dhana Bakti Primayasa, 1997