ANALISIS PENERAPAN SISTEM BAGI HASIL PT. SULTHAN MULTI INDUSTRY: DITINJAU BERDASARKAN FATWA DEWAN SYARIAH NASIONAL NO.07/DSN-MUI/IV/2000 TENTANG PEMBIAYAAN MUDHARABAH (QIRADH)

Abstract

The aim of this study is to analyze the implementation of the profit and loss sharing system of  PT.Sulthan Multi Industry (SMI) by complaying to the Fatwa of DSN-MUI No.07/DSN-MUI/IV/2000. The research is a field research  with the research location at PT. Sulthan Multi Industry Buah Batu Bandung, this study uses  a qualitative approach. Sources of data in this study consists of primary data and secondary data obtained through interviews and documentation. The data that has been collected is then analyzed using descriptive analysis method. The findings of this study: Firstly, the cooperation mechanism and the profit-loss sharing cooperation process carried out by PT. Sulthan Multi Industry consists of several stages, namely looking for business projects, finding suitable investors, presenting cooperation offers to investors, making agreements and agreements between both parties, and sharing the results according to the agreement of both parties. In the process of profit sharing in the fatwa of DSN MUI No: 07/DSN-MUI/IV/2000 concerning mudharabah financing. The profit sharing conducted by PT. SMI with investors is basically in accordance with the DSN-MUI fatwa No. 07/DSN-MUI/IV/2000 concerning mudharabah financing, but there are some evidence that in accordance with the DSN-MUI fatwa, one of which is in The fatwa explained that the mudharib may carry out various kinds of business according to the wishes of the mudharib, but in practice the cooperation carried out by PT. Sulthan Multi Industry for business has been determined at the beginning and it is clear which business will be carried out