Dwijayati, Yunita, Briyan Efflin Syahputra, S.E., M.Ak. (2024) Sistem dan Prosedur Pembiayaan Mudharabah di Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Tamzis Bina Utama Cabang Prambanan. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This final project report aims to ascertain how the Mudharabah financing system and procedures are operationalised at KSPPS Tamzis Bina Utama Prambanan Branch. Furthermore, this final project is designed to assess the implementation of Mudharabah financing procedures and their alignment with the legal framework governing Mudharabah financing, specifically DSN-MUI Fatwa No. 07/DSN-MUI/IV/2000 concerning Mudharabah financing. Mudharabah financing represents a capital investment transaction in which the fund owner (Shahibul maal) provides capital to the fund manager (Mudharib) to carry out certain business activities per Sharia principles. The distribution of business results between the two parties is based on a mutually agreed-upon ratio. The Sharia Banking Law provides an explanation that the Mudharabah agreement is a business cooperation agreement between the first party (Shahibul maal), who provides all the capital. The second party (Mudharib), who acts as the fund manager by sharing the business profits according to the agreement stated in the contract, while the losses are borne entirely by the Sharia bank unless the second party makes a deliberate mistake, is negligent or violates the rules/breaches the contract. Following the principles outlined in DSN-MUI Fatwa No. 07/DSN-MUI/IV/2000, the distribution of business results may be divided into two categories: profit sharing and loss sharing. A literature review reveals that the Sharia Savings and Loans and Financing Cooperative (KSPPS) Tamzis Bina Utama Prambanan Branch adheres to the principle of profit sharing. The principle of profit sharing is calculated based on projected profits and the respective profit-sharing portions (nisbah). Research has also shown that the procedures implemented are still not following the flowchart described where there is a survey stage in the flowchart. In reality, some old members submit financing applications without conducting a survey stage, which is only seen from the smoothness or otherwise of previous financing instalments, while for new financing members, a survey is conducted.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | KSPPS, Mudharabah Financing, Survey |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Bisnis dan Humaniora > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 03 Dec 2024 04:45 |
| Last Modified: | 03 Dec 2024 04:45 |
| URI: | http://eprints.uty.ac.id/id/eprint/16965 |
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