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All Journal Journal AK-99
Novi Sulastry
Universitas Muhammadiyah Parepare
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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SISTEM PERHITUNGAN BAGI HASIL SIMPANAN DAN PEMBIAYAAN AKAD MUDHARABAH (STUDI KASUS PADA BANK MUAMALAT) Novi Sulastry
Journal AK-99 Vol. 2 No. 1 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.577 KB) | DOI: 10.31850/ak99.v2i1.1718

Abstract

The development of Islamic banking was marked by the approval of Law No. 10 of 1998. In the Law is regulated in detail the legal foundation as well as the types of businesses that can be operated and implemented by Islamic banks. This research aims to find out the existence of the deposit revenue sharing system and the financing of mudharabah contracts at Bank Muamalat Parepare Branch. The data collection techniques used are observation, documentation and interviews with person paper and place data sources. The analysis technique used is qualitative descriptive analysis. The results showed that the calculation of the revenue share of savings deposits at Bank Muamalat Parepare Branch by dividing the average customer's funds by 1000 which is the investment value of the distribution every thousand rupiah, then the results of the calculation are multiplied by the ratio divided by 100. The share of revenue sharing between Muamalat Parepare Branch and customers / mudharib for financing funds engaged in project or construction business, production business, business services is 60% of the profit for the entrepreneur or customer / mudharib and 40% of the bank share.
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