KEPATUHAN SYARIAH (SHARIA COMPLIANCE) AKAD MUDHARABAH DI BMT BIM

Abstract

The purpose of this study is to know the compliance of shariah mudharabah agreement in financing products offered by BMT BIM Rengel branch. Things that need to be reviewed in mudharabah contract practice are adjusted to the points contained in the National Shariah Council Fatwa of Indonesian Council of Ulama (Fatwa DSN-MUI) No.07 / DSN-MUI / IV / 2000 on mudharabah financing. This research uses qualitative method with descriptive case study strategy. The object of this research is BMT BIM Rengel branch, Tuban. By conducting interviews to three respondents consisting of marketers, branch leaders, and mudharabah customers BMT BIM branch Rengel. After interviews, the results of the study were analyzed using pattern matching to get the conclusion. The results of the research conducted by observations and interviews by the researchers to the three respondents that mudharabah contract operation on financing products in BMT BIM Rengel branch has met the compliance of sharia, this is adjusted with the Fatwa DSN-MUI No.07 / DSN-MUI / IV / 2000 about mudharabah financing in which there are three points of equity, namely the provision of financing, harmonious and mudaraba conditions, and mudharabah financing law. Implementing this compliance benefits the various parties involved.Keywords: Sharia Compliance, BMT BIM, Mudharabah, Fatwa DSN-MUI