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
