Article Per Year (5 Year)
p-Index From 2021 - 2026
1.683
P-Index
This Author published in this journals
All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Journal of Economicate Studies Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Journal of Islamic Studies Jurnal Bisnis, Ekonomi Syariah dan Pajak
Samsudin, Agus Rojak
Unknown Affiliation
Religion Economics, Econometrics & Finance Education Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
TANGGUNG JAWAB RESIKO DALAM AKAD MUSYAROKAH DAN MUDHARABAH Sukarno; Triono; Suryanto; Samsudin, Agus Rojak
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Processed
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.61707

Abstract

Musyarakah and Mudharabah contracts are the primary instruments in the Islamic financial system, implementing the profit and loss sharing principle as an alternative to interest-based financing. However, the implementation of risk-sharing responsibilities in these contracts continues to face various challenges in Islamic financial institutions. This study aims to analyze the allocation of risk responsibility in Musyarakah and Mudharabah contracts and compare their implementation from the perspective of Islamic economic law. The study employed a library research method with a descriptive qualitative approach. Data were collected through documentation studies of the Qur'an, Hadith, DSN-MUI Fatwas, the Compilation of Sharia Economic Law (KHES), books, and relevant scientific journals, and were analyzed using the content analysis technique. The findings indicate that, in Musyarakah, losses are borne by the partners in proportion to their respective capital contributions, whereas in Mudharabah, financial losses are borne by the capital owner unless they result from the negligence of the mudharib. This distinction reflects the principle of justice in Islamic economic law. Nevertheless, its implementation still faces challenges, including moral hazard, lack of transparency, and risk transfer practices. Therefore, strengthening the implementation of the risk-sharing principle in accordance with Sharia principles is essential.
Co-Authors Al Farizi, Reza Aminulloh, Ali Asshauqi, Muhammad Norfahmi Athoillah, Mohamad Anton Awala Mahromia Ayi Yunus Rusyana Az Zuhkruf, Amalia Shinfin Bara, Henny Rahmawati Dinillah, Hamidah Mudafia Fathayadimyati, Irfan Hakim Fatimah, Zahro Nur Fauzia, Jelita Nur Jannah, Ana Sofana Mukhlas, Oyo Sunaryo N. Nurjanah Prawoto, Imam Ramadhan, Alfian Sahrul Rizal Maulana, Rizal Rohiyati Setioko Sukarno Suryanto Triono