KOMPARASI REVENUE DAN PROFIT SHARING PADA SISTEM MUDHARABAH PADA PT. BPRS MITRA HARMONI SEMARANG (Kesesuaian dengan fatwa MUI DSN No. 15/DSN-MUI/IX/2000 Tentang Prinsip Bagi Hasil Usaha Dalam Lembaga Keuangan/Perbankan Syariah)

Abstract

This research aims at comparing the methods of profit sharing with revenue sharing
in syari’ah financial principles, especially in this research is Rural Bank . Syari’ah principles
financial in this issue are mudharabah. The study was conducted at PT. BPRS Mitra
Harmoni Semarang, which is one of the rural bank in Semarang. Besides comparing between
profit sharing and revenue sharing, it also test the suitability of the fatwa of the Council of
Indonesian Ulama (Majelis Ulama Indonesia or MUI) No. 15/DSN – MUI/XI/2000 about
principles of operations in Islamic Financial Institutions. This study found that PT BPRS
Mitra Harmoni Semarang uses profit sharing more frequently than revenue sharing. This is
due to make it decrease the risk of finiancial loss of the bank. Beside that, Its found that the
principles financial of Mudharabah has the suitability with the fatwa of the council of
Indonesian Ulama No. 15/ DSN- MUI/XI/2000 about the principles of opreations in Islamic
Financial Institutions.
Keywords : Mudharabah, Revenue and Profit Sharing.