TINJAUAN HUKUM ISLAM TERHADAP PRAKTIK PEMBAGIAN SISA HASIL USAHA (SHU) DI KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH (KSPPS) BMT SYUHADA YOGYAKARTA

RIFQI SHOIMUL HUDA, NIM. 13380060 (2018) TINJAUAN HUKUM ISLAM TERHADAP PRAKTIK PEMBAGIAN SISA HASIL USAHA (SHU) DI KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH (KSPPS) BMT SYUHADA YOGYAKARTA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

KSPPS BMT Syuhada is a sharia micro finance institution located on Jl. I Dewa Nyoman Oka No. 28 Kotabaru, Gondokusuman, Yogyakarta which distributes the remains of the proceeds to its members, the remainder of the proceeds is obtained from income and then distributed back to the members. The aim of this research is to know how law contract agreement in Islamic law to the process of income fertilization, mechanism and practice of distribution of business result in KSPPS BMT Syuhada Yogyakarta through the establishment of contract in Islamic law and syirkah contract agreement inan fi al-‘amwal in the division of business rest result. This research is a field research, by observing directly in research location that is in KSPPS BMY Syuhada yogyakarta to get the required data. Thus the main sources of this research are interview and documentation. This research is descriptive-analytic research that describes, explain and analyze. The analysis used in this research is the formation of contract (agreement) in Islamic law and syirkahina n fi al-‘amwal The results of this study indicate that the practice of income fertilization and devision of the operations remaining results in KSPPS BMT Syuhada already in accordance of Islamic law. Look at the practice of income fertilization there are products, in the practice it has accordanced with the pillars and the terms of the contract establishment in Islamic law namely the parties who make contract agreement (al-‘aqidan), the will statement of the parties (sigah al-‘aqd), object of contract agreement (mahall al-‘aqd), and the purpose of the contract (maudhu' al- ‘aqd). Then in the terms of the requirement of the contract namely: tamyis, stated party (at-ta'adud), the compatibility of Ijab and kabul (agreement), the unity of the contract agreement, the object of the contract agreement can be submitted, the certain contract agreement object or be determined, the object of the contract agreement can be transacted (somethings are worth owned and mamluk), the purpose of the contract does not fight against syarak. The mechanism for the distribution of the remaining business results is the income earned, then it is distributed to the member at the end year meeting. The amount of SHU earning depends on the level of activity of the members in contributing. The practice of distributing the business remaind proceeds in BMT Martyrs is distributed at the end year meeting and the provision of the division is compiled by the boards and approved by all members in the year-end meeting. In the practice there is the practice of syirkah they are syirkah-inan fi al-‘amwal, syirkah-inan fi al-‘amwal which mean capital cooperation which each syarik provide funds / goods for business capital, and each syarik has the right to get the results of operations (profit or loss) that are shared proportionally or in accordance with the agreement.

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