ANALISIS BAGI HASIL PEMBIAYAAN MUD{A<RABAH DI BANK SYARIAH MANDIRI CABANG PEMBANTU LUMAJANG

Profit and loss sharing system applied in the Islamic bank as an
alternative substitute for the application of the interest system is deemed to
successfully avoid the negative impacts of the interest application. It is also
considered to be able to allocate resources and fund sources efficiently. The
solution is briefly mentioned by holding the financing transactions based on three
models, namely mud}a>rabah, musha>rakah dan mura>bah}ah. In this study, there are
several methods used to collect the data. It includes methods of observation,
interviews and documentation. The data is then analyzed using descriptive
analysis and qualitative approach. The research findings figure out that the
realization of profit and loss sharing system based on mud}a>rabah financing
applied in the Branch Office of Syariah Mandiri Bank in Lumajang, in terms of
Islamic Law, is valid since it already fulfills the validity requisites of mud}a>rabah.
There is only such dilemmatic consideration relates to the issue of assurance
because of the difference opinion among Islamic scholars (Ulama) about the
license of assurance itself aside of the emergency or in case that the suspicion
toward mud}a>rib emerged. The financing of mud}a>rabah in Syariah Banking,
particularly in terms of the application of financing calculation in the Branch
Office of Syariah Mandiri Bank in Lumajang is completely appropriate since it
already fulfills the requisites obtained in all Syariah Bankings and the Fatwa of
National Syariah Council. The application of profit and loss sharing calculation
in the Branch Office of Syariah Mandiri Bank in Lumajang is valid and
appropriate since its realization is in accordance with Islamic and Banking Law.
The profit-sharing ratio provided by the bank are 95.10%: 4.9%, 90, 69%: 9.31%
and 87.10%: 12.9%. And this bank do not share the ratio of 100: 0 to their
customers.