IMPLEMENTASI NILAI-NILAI SYARIAH DALAM PERSPEKTIF BAGI HASIL PADA

Abstract

Implementation of sharia values in perspective of profit-sharing at AJB Bumiputera 1912 Sharia Division Jember should be made in accordance with Islamic law. The purpose of this research was to determine the implementation of sharia values in perspective of profit-sharing at AJB Bumiputera 1912 Sharia Division Jember. The research used qualitative paradigm with descriptive research type. Interviews and documentation were used for data collection to obtain more in-depth information, especially about what was not discovered in the observation. Key informants in the research were Unit Head of AJB Bumiputera 1912 Sharia Division Jember. The results showed that the operating system in 1912 Sharia Division Jember was in accordance with Islamic law. Mechanism of profit-sharing applied by the company already used shariah values by using mudharabah with mudharabah muthlaqah type. Profit sharing is based on the profit sharing ratio of 70% compared to 30%. 70% is the profit for insurance participants and 30% is the company profit. Although mudharabah used by the company is in line with the provisions of Islamic law, in practice it still has shortcomings. The weakness is that, in practice, what is referred as mudharabah for the company is a direct agreement contained in the insurance policy without the direct practice of ijab qobul (statement of consent) referred to the contract, so that the ijab qobul to distinguish the shariah insurance form conventional practice has not been made.