MUDARABAH IMPLEMENTATION IN SAVINGS PRODUCTS AT BAITUL MAAL WA TAMWIL AL-YAMAN BANYUWANGI
Abstract
This study examines the implementation of the mudarabah contract in savings products at BMT Al-Yaman Banyuwangi, focusing on the alignment of these practices with the Compilation of Islamic Economic Law (KHES) and the principles of maqasid sharia. This research used an empirical juridical method. This means that research collects data through observation, interviews, and documentation. The analysis results show that BMT Al-Yaman applies the unrestricted mudarabah contract in tabungan umum and tabungan pelajar products, with profit-sharing adjusted monthly. The study finds that the mudarabah practices at BMT Al-Yaman comply with the requirements and pillars established by KHES and support of Maqasid Sharia in creating justice and welfare for all parties involved. This research is expected to significantly contribute to academic literature and Islamic financial practices, particularly in applying the mudarabah contract in BMT savings products.
Abstrak
Penelitian ini mengkaji implementasi akad mudarabah pada produk tabungan di BMT Al-Yaman Banyuwangi, dengan fokus pada kesesuaian praktik tersebut terhadap Kompilasi Hukum Ekonomi Syariah (KHES) dan Maqasid Syariah. Menggunakan metode yuridis empiris, penelitian ini mengumpulkan data melalui observasi, wawancara, dan dokumentasi. Hasil analisis menunjukkan bahwa BMT Al-Yaman menerapkan akad mudarabah mutlaqah dalam produk tabungan umum dan pelajar, dengan bagi hasil yang disesuaikan setiap bulan. Penelitian ini menemukan bahwa praktik akad mudarabah di BMT Al-Yaman telah sesuai dengan syarat dan rukun yang ditetapkan oleh KHES, serta mendukung maqasid sharia dalam menciptakan keadilan dan kemaslahatan bagi semua pihak yang terlibat. Penelitian ini diharapkan dapat memberikan kontribusi signifikan terhadap literatur akademik dan praktik keuangan syariah, khususnya dalam konteks penerapan akad mudarabah di produk tabungan BMT.
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