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All Journal Economic Reviews Journal MES Management Journal Jurnal As-Syar’i: Jurnal Bimbingan & Konseling Keluarga El-Mujtama: Jurnal Pengabdian Masyarakat As-Syirkah: Islamic Economic & Financial Journal
Abdul Husenudin
Institut Ummul Quro Al Islami Bogor
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : mes management journal

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Rekonstruksi Akad Kemitraan Warung Madura Berbasis Mudharabah Studi pada Komunitas Perantau Madura di Citayam Hamdan Yuhafi; Anisa Husnul Khotimah; Abdul Husenudin
MES Management Journal Vol. 5 No. 2 (2026): MES Management Journal
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v5i2.387

Abstract

This study aims to describe the partnership contract model practiced among relatives in the management of Madurese convenience stores (Warung Madura), examine its conformity with mudharabah principles in Islamic law, and formulate recommendations for a more Sharia-compliant contractual arrangement. The study employed a qualitative field research approach in the Citayam area of Bogor Regency and Depok City. Data were collected through in-depth interviews with ten key informants consisting of capital providers (shahibul mal) and business managers (mudharib), participant observation, and document analysis. Data were analyzed using thematic analysis and normative-comparative analysis based on classical Islamic jurisprudence, DSN-MUI Fatwa No. 115/DSN-MUI/IX/2017 on Mudharabah Contracts, and AAOIFI Shariah Standard No. 13. The findings reveal that the partnership agreements are predominantly oral yet contain relatively structured substantive provisions, including capital contribution, profit-sharing arrangements, managers’ living allowances, and capital accountability mechanisms. Nevertheless, several aspects were found to be inconsistent with mudharabah principles, particularly the use of gross revenue as the basis for profit sharing, the absence of clear limitations on managers’ allowances, and the imposition of capital-loss liability on managers without proof of negligence. The study recommends reconstructing the contract by adopting net profit as the basis for profit sharing, clearly specifying managers’ allowances, and limiting liability for losses to cases involving negligence or misconduct. These findings contribute to the development of more equitable and contextually relevant Sharia-based micro-enterprise partnership models.
Co-Authors Abdul Aziz Abdul Latif Anshori Abdurrahman Hakim Abdurrahman Hakim Agus Putrono Amin Putriana Anisa Husnul Khotimah Asep Nuhdi Asya Khoerunnisa Azkia Zahratunnisa Faisal Faisal Faisal Salistya Hamdan Yuhafi Haura Alya Taufiq Mia Hermaliana Moh. Asep Zakariya Ansori Muhamad Raihan Rocky Bayu Kamajaya Saevina, M. Erga Firmansyah Salsabila Nurapipah Shofura Syahidah