<![CDATA[Sharia Economic Law (HES) positions syirkah contracts as a cooperation instrument based on justice, transparency, and a balance between profit and risk. This study analyzes the tourism bus management cooperation between PT Tampia Star Life and the Lampung Islamic Boarding School Association using KUR financing from Bank DKI Syariah. The main problems are the imbalance in capital contribution (money vs. expertise), risk distribution, and profit sharing, where PT Tampia bears operational costs and installments while some boarding schools have not met rental targets. The objectives are to explain the cooperation mechanism and assess its compliance with HES, particularly the syirkah 'inan contract. A qualitative method with an empirical juridical approach was employed through in-depth interviews, observation, and document analysis. The results show that structurally this cooperation fulfills the pillars and conditions of syirkah 'inan: two contracting parties, object of capital (money and expertise), written sighat, and agreed nisbah (52.5% : 42.5% : 5%). The validity is reinforced by PT Tampia's involvement in bearing financial risk (bridging funds). The unequal profit sharing is considered valid based on the ar-ribhu 'ala ma syaratha rule. However, two critical issues were found: (1) side streaming (misuse of financing not in accordance with the bank contract), and (2) member default with only 30% rental realization, causing gharar and injustice for the manager. This study recommends adjusting the contract with the bank, implementing ta'zir sanctions, and strengthening governance to ensure justice and business sustainability.]]>
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