<![CDATA[Humans are creatures who like to socialize, they like to socialize with each other, and are called social creatures. In life, humans as social creatures are citizens of a living unit, acting as members of indigenous communities and citizens. Each individual must be willing to sacrifice personal rights for the sake of the common good, including in implementing profit sharing institutions. The problem is, how are profit sharing institutions implemented in Indonesia, viewed from Islamic Law and Customary Law? The aim of the research is to get an overview of the implementation of profit sharing institutions in Indonesia and viewed from Islamic Law and culture. This research uses a normative juridical approach, namely by researching and testing library materials or what is called secondary data with the aim of studying and analyzing the Profit Sharing institutions. The analytical method is research carried out based on statutory regulations which apply as positive legal rules and is presented without using formulas or numbers. The results of the research show that the implementation of profit sharing institutions in Indonesia has various and universal methods, one of which is in activities Syariah banking. Meanwhile, profit sharing institutions are reviewed from Islamic law, and indigenous communities are used in cultivating land, as a form of profit sharing agreement. The advice given is that the implementation of profit sharing institutions in Indonesia is still not yet balanced, it is necessary to apply the principle of justice. This is imbalanced, unbalanced and not in accordance with the size (proportional).]]>
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