Penerapan Konsep Bagi Hasil Dengan Akad Mudharabah Pada Rotte Bakery Cabang Kubang Raya

Yusmita, Syelly (2021) Penerapan Konsep Bagi Hasil Dengan Akad Mudharabah Pada Rotte Bakery Cabang Kubang Raya. Other thesis, Universitas Islam Riau.

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Abstract

Rotte Bakery of Kubang Raya Branch is a culinary business that applies the concept of profit sharing to its business activities, but the letter of understanding for collaboration does not explain the type of contract, profit sharing ratio, and number of partners. The problem formulation of this study is how to implement the concept of profit sharing in mudharabah contract which is carried out in the Rotte Bakery business of Kubang Raya Branch. The aim of this study is to investigate the implementation of profit sharing concept in mudharabah contract at Rotte Bakery of Kubang Raya Branch. The type of this study is field research with the sample consists of 5 participants. The data sources are from primary and secondary data. The data collection techniques of this study are observation, interviews, and documentation. After collecting the data, then they are processed by using qualitative descriptive method. The results of the study show that the implementation of profit sharing concept at Rotte Bakery of Kubang Raya Branch is in accordance with Mudharabah contract. Based on the provisions of the Mudharabah contract, namely the pillars, terms, types of contracts, and profit sharing (profits and losses). This study results show that: (1) there are 10 capital owners and capital managers; (2) the contract is written in front of a notary and the signatories on stamp duty; (3) the profit sharing ratio agreed is 67% for capital managers (rotteam) because rotteam manages all capital without the intervention of the capital owners, while 33% is for the capital owners (partners) because they only provide the capital. However, the implementation of profit sharing concept in mudharabah contract at Rotte Bakery Kubang Raya Branch is considered not to meet the criteria for a mudharabah contract such as the parties who carry out the collaboration do not know the type of contract, the witness of the contract is only a notary and the agreement is signed on stamp duty of the letter of understanding which is not stated what contract is used, the type of contract, the number of cooperating parties and the percentage of profit-sharing ratio in the agreement.

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