Analisis Produk Deposito Mudharabah dan Penerapannya pada PT BPRS Amanah Ummah

Article Sidebar

PDF
Published: 2013-12-25
DOI: https://doi.org/10.29244/jam.1.2.139-160
Keywords:
Mudarabah fixed deposits, PT BPRS Amanah Ummah

Main Article Content

Siti Afifah
Universitas Ibn Khaldun Bogor
Ahmad Sobari
Universitas Ibn Khaldun Bogor
Hilman Hakiem
Universitas Ibn Khaldun Bogor

Abstract

This paper attempts to analise the mudarabah fixed deposits product and its implementation in PT BPRS Amanah Ummah. This paper also tries to analise the nisbah examination on profit and loss sharing.The method used in this study is descriptive method. Fixed deposits account in PT BPRS Amanah Ummah has been known for its transaction using mudaraba contract. The contract, basically, involves two parties which have been working together as an investor (shahibul maal) and entrepreneur (mudharib) throughout the contract period. Bank has its own responsibility as the entrepreneur. The profit and loss are shared between them as stated in the contract and has been agreed by all involved parties.The proportion is indeed appeared as the result of bargaining process prior to the final agreement between them. If any loss occurred, the investor is the one who responsible on it. The entrepreneur is ‘only’ burdened on time and management loss. However, the situation may differ if the loss is caused by human error (the entrepreneur).

Article Details

Issue

Vol. 1 No. 2 (2013): AL-MUZARA'AH (December 2013)

Section

Articles

Author(s) who published in this journal agree to following terms:

  1. Authors understand and agree that copyright of manuscripts published are held by Al-Muzara'ah. The statement to release the copyright to Al-Muzara'ah is stated in Copyright Transfer Agreement (CTA) form.
  2. Copyright encompass exclusive rights to reproduce, to distribute, and to sell any part of the journal articles in all form and media.

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA) where Authors and Readers can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, but they must give appropriate credit (cite to the article or content), provide a link to the license, and indicate if changes were made. If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.

References

Antonio, Muhammad Syafi’i, Bank Syariah dari Teori ke Praktik, Jakarta: Gema Insani Press, 2001.

Al-Qur’an dan Terjemah, Jakarta: Pustaka Alfatih, 2009.

Fatwa Dewan Syariah Nasionaln No.03/DSN-MUI/IV/2000.

Heykal, Muhamad, Nurul Huda, Lembaga Keuangan Islam Tinjauan Teoritis dan Praktis,Jakarta: Kencana Prenada Media Group, 2010.

http://halal-ok.blogspot.com/2009/10/tinjauan-syariah-produk-deposito.html, diakses pada tanggal 10 Juni 2013.

http://www.google.com/#sclient=psyab&q=tabungan+mudharabah&oq=tabungan+mudharabah diakses pada tanggal 23 juli 2013.

Ismail, Perbankan Syariah, Jakarta: Kencana Prenada Media Group, 2011.

Karim, Adiwarman A, Bank Islam dan Analisis fiqih dan Keuangan, Jakarta: PT Rajagrafindo Persada, 2004.

Karim, Helmi, Fiqih Muamalah Cet 2, Jakarta: PT Rajagrafindo Persada, 1997.

Kasmir, Dasar-Dasar Perbankan, Jakarta: PT Rajagrafindo Persada, 2002.

Laporan PPL Terstruktur Ekonomi Syariah UIKa di PT BPRS Amanah Ummah: UIKA, 2011.

Mirakhor, Zamir Iqbal Abbas, Pengantar Keuangan Islam Teori dan Praktek, Jakarta: Kencana Prenada Media Group, 2008.

Muhammad, Manajemen Dana Bank Syari’ah, Yogyakarta: Ekonesia, 2004.

Yusuf, Muhammad, Junaedi, Pengantar Ilmu Ekonomi dan Perbankan Syariah, Jakarta: Ganeca Press, 2006,

Nasution, Metodologi Research Penelitian Ilmiah, Jakarta: Bumi Aksara, 2003.

PT BPRS Amanah Ummah, Laporan Tahunan 2011.

PT BPRS Amanah Ummah, Laporan Tahunan 2012.

Sevilla, Consuelo G, Jesus A Ochave, Twila G.Punsalan, Bella P.regala, Gabriel G.Uriarte, Pengantar Metode Penelitian, Jakarta: Universitas Indonesia, 1993.

Shihab, M. Quraish, Wawasan Al-Qur’an: Tafsir Maudhu’i Atas Berbagai Persoalan Umat, Jakarta: Mizan, 1996.

Tanjung, Hendri, Metodologi Penelitian, Bogor: UIKA Press, 2012.

Undang-Undang Republik Indonesia No. 21 Tahun 2008 tentang Perbankan Syariah