ANALISIS PEMBIAYAAN MUDHARABAH BANK MUAMALAT CABANG PEMBANTU TULUNGAGUNG KEPADA KOPERASI SERBA USAHA BAHAGIA SMK PGRI 1 DAN KPRI BAGI GURU TULUNGAGUNG

Abstract

Sharia Bank is a new financial institution in the banking world, the emergence of this Islamic Bank is in line with the incessant support of scholars and ideas that want to break free from the interest mechanism. The establishment of an Islamic Bank initially raised many doubts. This arose in light of the assumption that an interest-free banking system was impossible and uncommon, so there was also the question of how the Islamic Bank would finance its operations. However, lately Islamic banks are very accepted by all circles of Muslims and non-Muslims. Also in the practice of the Tulungagung Sub-Branch Bank Muamalat, business activities in the sharia sector include buying and selling (murabahah), leasing (ijarah), leasing (ijarah vomitia bi al-tamlik), profit sharing (mudharabah or musyarakah), deposit (wadi'ah), representing (wakalah), guarantee (kafalah), transfer of accounts payable (hiwalah), pawnshop (rahn), lending and borrowing (qard). Mudharabah financing as a form of financing at Bank Muamalat Tulungagung Sub-Branch is generally defined as a type of concurrent activity. The principle of mudharabah financing at Bank Muamalat Tulungagung Sub-Branch is a non-interest system. This principle is what distinguishes in principle the operational systems of Islamic banks and conventional banks. For conventional banks, interest is important to attract investors to invest in a bank. The higher the interest rate, the more attracted investors to save. Islamic banks, especially Bank Muamalat Tulungagung Sub-Branch, which work using a non-interest system through transactions using a system of profit and loss sharing, namely profit sharing. The gains and losses incurred are borne by both parties, namely mudharib and shohibul maal.