JIA (Jurnal Ilmiah Akuntansi)
Vol 2, No 1 (2017): Volume 2, Nomor 1, Tahun 2017

INTERNALISASI NILAI-NILAI KEADILAN DALAM PRAKTIK PEMBIAYAAN MUDHARABAH DAN DEPOSITO MUDHARABAH

Perwitasari, Dyah Ayu (Unknown)



Article Info

Publish Date
25 Oct 2017

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengeksplorasi dan menganalisis bentuk nilainilai keadilan dalam praktik pembiayaan mudharabah dan deposito mudharabah.Jenis penelitian ini merupakan jenis penelitian kualitatif dengan pendekatan studi kasus.Teknik pengumpulan data dilakukan melalui wawancara dan dokumentasi.Hasil penelitian ini menunjukkan bahwa BPRS Asri Madani Nusantara Jember belum sepenuhnya menerapkan kelima unsur keadilan dalam praktik pembiayaan mudharabah.Dari kelima prinsip tersebut, BPRS hanya menjalankan kedua prinsip keadilan, yaitu bentuk pelarangan haram dan maysir. Untuk memenuhi kelima prinsip keadilan tersebut, seharusnya seharusnya BPRS Asri Madani Nusantara menerapkan praktik pembiayaan mudharabah secara murni, dimana perhitungan bagi hasil dilakukan setelah proyek terealisasi, edukasi syari’ah secara itensif kepada mudharib, pihak manajemen melakukan pengawasan secara itensif terhadap usaha yang dijalankan mudharib, serta etika bisnis Islami yang harus dimiliki sumber daya manusia perbankan. Sedangkan pada praktik deposito mudharabah, BPRS ASRI Madani Nusantara Jember telah menerapkan kelima unsur keadilan yaitu bentuk pelarangan riba, gharar, maysir, dzulm dan haram dalam transaksi deposito mudharabah.Kata kunci: mudharabah, deposito mudharabah, keadilan ABSTRACT This study aims to explore and analyze the forms of fairness values in the practice of mudharabah financing and mudharabah deposits. This type of research is a type of qualitative research with case study approach. The results of this study indicate that this bank has not fully applied the five elements of justice in the practice of mudharabah financing. Of the five principles, BPRS only runs the two principles of justice, namely the form of prohibition of haram and maysir. In order to fulfill these five principles of justice, should the BPRS Asri Madani Nusantara apply pure mudharabah financing practices, where the profit sharing calculation is done after the project has been realized, the shari'ah education has been intensively to mudharib, the management supervises it intensely on the mudharibrun business, As well as Islamic business ethics that must be owned by human resources banking. While in practice mudharabah deposit, BPRS ASRI Madani Nusantara Jember has applied the five elements of justice that is the form of prohibition of riba, gharar, maysir, dzulm and haram in mudharabah deposit transaction.Keywords: mudharabah, mudharabah deposit, justice

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Journal Info

Abbrev

JIA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi (JIA) is a journal that is managed and published by Accounting Department, Faculty of Economics, Ganesha University of Education (Undiksha). JIA is published twice a year, in June and December. JIA aims to be a media dissemination of research and thought results in the field ...