MES Management Journal
Vol. 5 No. 2 (2026): MES Management Journal

Rekonstruksi Akad Kemitraan Warung Madura Berbasis Mudharabah Studi pada Komunitas Perantau Madura di Citayam

Hamdan Yuhafi (Institut Ummul Quro Al Islami Bogor)
Anisa Husnul Khotimah (Institut Ummul Quro Al Islami Bogor)
Abdul Husenudin (Institut Ummul Quro Al Islami Bogor)



Article Info

Publish Date
10 Aug 2026

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.

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Journal Info

Abbrev

mesman

Publisher

Subject

Religion Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

MES Management Journal is a peer-reviewed national journal published by Masyarakat Ekonomi Syariah (MES) Bogor in collaboration with Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor, Ikata Ahli Ekonomi Islam (IAEI), and Intelectual Association for Islamic Studies (IAFORIS) . This journal ...