Analysis Implementation of DSN Fatwa Number: 07/DSNMUI/IV/2000 Regarding the Implementation of Mudharabah Financing in Islamic Banking

Abstract

Abstract: This article aims to analyze the implementation of mudharabah financing in Islamic banking in accordance with the DSN fatwa statement. Mudharabah is a muamalah that involves two parties who act as property owners (shohibul mal) or property managers (mudharib) in seeking profits to be divided according to the agreed agreement. The legal basis that allows the financing of mudharabah is to refer to the arguments from the Qur'an and Sunnah, as well as ijma' unless the mudharabah contains something that is gharar and the division is not clear. In the implementation of mudharabah there are pillars and conditions that must be understood. Mudharabah contracts are divided into two, namely mudharabah muthlaqah (unbound mudharabah) and mudharabah muqayyadah (bound mudharabah). Scholars agree on the validity of the mudharabah muthlaqah contract. Mudharabah contracts are part of the mandate, namely contracts that are based on trust, but according to positive laws, sharia banking is required to mitigate the risk of the financing carried out, and one way is by including guarantees in each financing. The method used in this study is a qualitative method , namely research using scientific methods to reveal a phenomenon by describing data and facts through words as a whole to the research subject . mudharabah financing in Islamic banks in its implementation, it has applied the sharia principles contained in the DSN fatwa on mudharabah financing.