IMPLEMENTASI PROFIT AND LOSS SHARING PADA AKAD KERJA SAMA DI TAMBAK GARAM MARENGAN DITINJAU DARI KONSEP EKONOMI ISLAM
Abstract: Marengan Village is one of the villages in Kalianget District, Sumenep Regency. Kalianget
sub-district is the sub-district with the largest contributor to salt production in Sumenep district and one of
them is in Marengan village where some of the people use a cooperation agreement with the Profit And Loss
Sharing system or profit sharing which in Islamic economics is known as Mudharabah. This study aims to
examine more deeply about the Mudharabah contract in an Islamic economic perspective and to find out
how the implementation of cooperation for salt aquaculture profits with the Mudharabah contract in
Marengan village, Kalianget sub-district, Sumenep district. This research uses descriptive qualitative
research. Data sources consist of secondary data and primary data. Methods of collecting data were
interviews, observations and documentation of related sources. The data processing and data analysis
techniques used in this study were qualitative techniques. The results of this study indicate that some salt
farmers in Marengan village use the mudharabah cooperation agreement with the paron system with the
provisions of 1/3 for mudharib 2/3 for shohibul mall where all costs come from the owner of the capital.
In this collaboration, it only uses a profit-sharing system while the losses are borne by the owners of the
capital, meaning that if there is a loss that is borne by Shohibul Mall, this is very rare in the Marengan
area.
Keywords: profit sharing, mudharabah, Marengan village
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