Tinjauan Hukum Islam terhadap Penerapan Pembiayaan Mudarabah di BMT KUBE Colomadu Sejahtera

Mudharabah is one type of muamalah that brings great benefits to life, mudharabah in addition to being a means of seeking halal sustenance from Allah SWT, is also indirectly a means of helping to help humans. The form of assistance that occurs is a reciprocal meeting between those who have assets (shahibul maal) but are less able to manage them and those who are able to manage the business (mudarib) but in a state of shortage / running out of capital / assets. The development of the Islamic economy is increasingly rapid at this time, resulting in the emergence of Islamic financial institutions that appear and develop in society. However, sometimes there are certain financial institutions that are labeled Sharia, but in practice it is still far from Shariah standards, especially in the application of mudharabah contracts. This research was conducted with the aim to find out how to apply mudharabah financing in Islamic financial institutions which in this case is BMT (Baitul maal wa tamwil), BMT that will be the place of research is BMT KUBE COLOMADU SEJAHTERA. The benefits of this research are expected to provide more detailed and detailed insights and knowledge related to mudharabah financing conducted by BMT. The research method used in this research is descriptive analytic, which is a research method that aims to provide a complete picture of how the implementation of mudharabah agreements in BMT KUBE COLOMADU SEJAHTERA actual and analyze data with supporting data available so that it can obtain the desired results in this study. Data sources include primary data obtained directly from interested parties through interviews and file collection, and secondary data by studying library materials related to research. The data collection method uses field research by interviewing, observing and documenting as well as using library research. Then the data are analyzed by starting with a deductive framework to draw conclusions. From this study, it can be concluded that the application of mudharabah financing in BMT KUBE COLOMADU SEJAHTERA in general is appropriate when viewed in terms of Islamic law which is based on the application of pillars, conditions and implementation of mudharabah. As for other matters relating to supporting factors mudharabah activities such as mudharib financial statements can be further improved in the future so that they can provide better and transparent financial reports, so they can further strengthen the relationship between the two parties with stronger trust. Keywords: mudharabah, Islamic law, BM