THE CONCEPT OF PROFIT-SHARING SYSTEM OF MUSHARAKAH FINANCING BASED ON THE JUSTICE OF KHALIFATULLAH FIL ARDH

Sunarsih, Uun THE CONCEPT OF PROFIT-SHARING SYSTEM OF MUSHARAKAH FINANCING BASED ON THE JUSTICE OF KHALIFATULLAH FIL ARDH. THE CONCEPT OF PROFIT-SHARING SYSTEM OF MUSHARAKAH FINANCING BASED ON THE JUSTICE OF KHALIFATULLAH FIL ARDH.

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Abstract

ABSTRACT The purpose of this study is to formulate the concept of revenue sharing for musharakah financing in the perspective of justice Khalifatullah Fil Ardh at Bank Pembiayaan Rakyat Syariah Harta Insan Karimah (BPRS HIK). This research is a qualitative study using the caliph's interaction method. The caliph's interaction is the method carried out by the researcher by doing the process of zikir (remembrance), doa (prayer), tafakur (contemplation), and ihsan (divine consciousness). The data used are secondary data and primary data obtained through documentation, observation, and interviews through seven informants. The results show that the BPRS determines the revenue sharing through three series of activities, namely planning, implementing, and evaluating the profit-sharing on musharakah financing. The planning phase accomplished by gathering information that is not contrary to the provisions of Islamic sharia. Meanwhile, the implementation phase carries out an analysis of musharakah financing, negotiations to reach an agreement, and determining revenue-sharing based on the revenue that is substracted by zakat for each project undertaken. The evaluation phase empowers human resources, the spirit of transformation, and sharia purification.

Item Type: Article
Subjects: Akuntansi > Sistem Informasi Akuntansi
Depositing User: Uun Sunarsih
Date Deposited: 30 Nov 2020 05:54
Last Modified: 30 Nov 2020 05:54
URI: http://repository.stei.ac.id/id/eprint/1996

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