KONSEP BAGI HASIL DALAM PERBANKAN SYARIAH

Abstract

Sharia banks began to be initiated in Indonesia in the early 1980s, starting with testing on a relatively smaller bank scale, namely the establishment of Baitut Tamwil-Salman, Bandung. And in Jakarta it was founded in the form of a cooperative, namely the Ridho Gusti Cooperative. Starting from here, the Indonesian Ulema Council (MUI) took the initiative to initiate the formation of a sharia bank, which resulted from recommendations from the Bank Interest and Banking Workshop in Cisarua, and was discussed further with and formed a working group team at the IV MUI National Conference which took place at the Syahid Hotel Jakarta on 22-25 August 1990. The profit sharing system implemented in sharia banking is divided into two systems, namely; First. Profit Sharing is a profit sharing system that is based on the net results of income received from business collaboration, after deductions have been made for costs during the business process. Second. Revenue Sharing is a profit sharing system that is based on the total of all income received before deducting the costs incurred to obtain that income. In Indonesian sharia banking, the profit sharing system that is implemented is a profit sharing system based on a revenue sharing system. Sharia banks can act as managers or as fund owners. When the bank acts as a manager, these costs will be borne by the bank, and vice versa, if the bank acts as a fund owner, it will charge these costs to the fund management customer.