Jurnal - Analisis Perhitungan Bagi Hasil Mudharabah Tabungan Pada PT Bank Pembiayaan Rakyat Syariah Harta Insan

Suni, Muhadjir (2018) Jurnal - Analisis Perhitungan Bagi Hasil Mudharabah Tabungan Pada PT Bank Pembiayaan Rakyat Syariah Harta Insan. Analisis Perhitungan Bagi Hasil Mudharabah Tabungan Pada PT Bank Pembiayaan Rakyat Syariah Harta Insan, 14 (2). ISSN 2541-5700

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Abstract

The research is a qualitative descriptive study, by collection descriptive data as outlined in the form of reports and descriptions. Data is obtained by approaching of documenting archives, documents, records or everything needed for this research. Then the data will be analyzed with qualitative analysis. The data that has been obtained will be validated by using the triangulation method, which is checking data from various sources in various ways, and at various times. There are two triangulation techniques namely source triangulation and technical triangulation. The results of the research cunducted at BPRS HIK Makassar showed the mechanism for calculating the profit sharing system used using system revenue sharing with ratio with a ratio of 70:30. The revenue sharing system applies to the bank income thet will be distributed calculated based on gross income. In BPRS HIK Makassar the Revenue sharing system mechanism is used way sharing the benefits of fund management carried out by the Bank before deducting operational costs or profit sharing calculated from gross profit / total income and using mudharabah mutladah and mudharabah muqayyadah contracts. So the revenue sharing system at BRPS HIK Makassar is in accordance with the National Shari'ah Council fatwa No:02/DSNMUI/IV/2000 regarding the general provisions of saving based on Mudharabah. Keywords: Calculation of Profit Sharing, Syari'ah, Mudharabah savings.

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