PENERAPAN AKAD MUSYARAKAH PADA UMKM (STUDI DI BMT AL-MUTHI’IN BANGUNTAPAN YOGYAKARTA

Nurhayati, NIM.: 20103080013 (2024) PENERAPAN AKAD MUSYARAKAH PADA UMKM (STUDI DI BMT AL-MUTHI’IN BANGUNTAPAN YOGYAKARTA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Baitul Mal Tamwil (BMT) is a sharia-based microfinance institution that has many similar products as Islamic banks. One of the products offered is Musyarakah Agreement. Musyarakah agreement is one of the main principles in Islamic economics that encourages cooperation system. Akad Musyarakah in BMT Al-Muthi'in has the concept and application of cooperation between two parties, the BMT and members of Micro, Small and medium enterprises (SMEs). That contribute to each other in the form of financial assistance to build a business with the benefits and risks that will be borne jointly in accordance with the agreement of each party. However, in the implementation of the Musyarakah agreement at BMT Al-Muthi'in, there is a difference between theory and reality in the form of irregularities, which can affect the legal validity of the implementation of the Musyarakah agreement itself. This research is qualitative with descriptive-analytical approach. This research by collecting data in accordance with the actual, using the method of interviews with the parties involved, namely leaders, administrators, and members of MSMEs in BMT Al-Muthi'in. Then describe and analyze the symptoms, events and events that occur according to the actual data. From the results of the research, it was found that in practice of the implementation of the Musyarakah contract at MSMEs in BMT Al-Muthi'in is still not in accordance with Sharia principles. There are several factors that affect the incompatibility of the Musyarakah agreement, one of which is the calculation of the profit share instead of use the ratio the BMT uses margin. In this case, the margin in question is where the BMT only calculates the difference in profits and members do not make financial statements every month. In this case, at the maturity of the member's deposit, members only send profit sharing via bank transfer if viewed from sharia economic principles. There are implications of non-compliance with the Musyarakah contract, namely legal, spiritual and ethical and the cancel of the agreement.

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