Analisis Komparatif Implementasi Akad Mudharabah: Sinkronisasi Praktik BMT dengan Perspektif Fiqih Klasik Imam Syafi’i

Abstract

This study aims to analyze the implementation of mudharabah financing contracts at UJKS BMT Minhajut Thullab and compare it with the classical fiqh perspective of Imam Syafi'i. Using a qualitative approach with field research methods, data were collected through observation, in-depth interviews with managers and tellers, and documentation studies during a one-month field practice program. The results indicate that the financing procedure at BMT has formally fulfilled the principles of sharia contracts through stages of application submission, requirement verification, and mutual agreement. However, a fundamental discrepancy was found in the profit-sharing implementation mechanism, where the practice applied a fixed margin system (15% of the financing amount) resembling murabahah contracts, rather than a proportional profit-sharing system based on actual business results. This practice contradicts Imam Syafi'i's perspective which emphasizes that profit sharing must be in the form of a percentage of actual profits, not a fixed nominal amount determined at the beginning of the contract. The installment method implemented uses a flat system where total obligations are divided equally each month. This research contributes to the development of sharia economic practices by highlighting the gap between normative theory and practical implementation, as well as offering recommendations for aligning BMT practices with classical fiqh principles.