<![CDATA[This research aims: 1) To determine the profit sharing system from an Islamic economic perspective. 2) To find out the profit sharing system for raising cattle according to an Islamic economic perspective that occurs in Batang Bulu Date village, Lubuk Barumun District. The research results show that: 1) The profit sharing system in an Islamic economic perspective is cooperation carried out by two or more parties who have agreed on cooperation in various fields, where cooperation occurs between capital owners and expertise owners or business managers. The main capital in this concept is not only money but trust and a high social spirit. So with this collaboration, a concept for profit sharing has been agreed in advance which is in accordance with the concept of mudharabah and Islamic law. Where the contract between shahibul maal and mudharib has fulfilled their respective rights and obligations, so that the terms and conditions of the mudharabah contract have been fulfilled. The profits generated are divided into two, one part for the capital owner, and one part for the manager. In this case, what is meant by the profit sharing is 50% to 50%. 2) The profit sharing system for raising cattle according to an Islamic economic perspective that occurs in Batang Bulu Date village, Lubuk Barumun District is not in accordance with the mudharabah concept or Sharia principles as a whole. In running a cattle rearing business, the owner and manager both enter into a profit sharing agreement and it is agreed at the beginning of the contract that the capital owner hands over the capital to the cattle breeder to be maintained and the profits obtained will be shared according to the agreement, namely after expenses have been paid. This has been agreed upon by both parties, even though it is only through an oral agreement. The owner handed over the cow on the basis of trust.]]>
