PRAKTIK PEMBIAYAAN MUDHARABAH DI PT. BANK TABUNGAN NEGARA (BTN) SYARIAH CABANG BANJARMASIN

This study aims at determining the compatibility of the practice of mudharabah payment in PT. Bank Tabungan Negara (BTN) Syariah Branch Banjarmasin and the sharia principle. Further, it also finds out the implementation of bail on the payment of mudharabah in PT. Bank Tabungan Negara (BTN) syariah Cabang Banjarmasin. This research involves empirical research, a type of research which compiles primary data taken from field research in the form of interview with some credible sources relevant with the research problem. It also involves materials related to the research topic as secondary data in the field of law to support the data obtained. This research uses qualitative method as a device to analyze the data. The research has several results, those are 1) the practice of payment using mudharabah PT. Bank Tabungan Negara (BTN) syariah Branch Banjarmasin basically lies on Fatwa DSN-MUI and regulation stated in the law of Islamic banking system, so its implementation must be in line with the Islamic principles. The payment is channeled by the bank analysis on lawful business activities, and the profits gained due to the activities must fairly distributed based on mudharabah principle. This activity must be documented in the contract involving mutual agreement. 2) The implementation of bail in mudharabah payment in PT. Bank Tabungan Negara (BTN) syariah Branch Banjarmasin serves as guarantee or additional agreements important to minimize/prevent moral hazard if the customer is default or breaks the promise. Bail given to sharia bank is called Rahn, and its implementation is giving bail for mudharabah payment using Fiducia or Warranty which depends on the object. Warranty and fiducia does not violate rahn. If the customer is default or neglects his/her obligation, Bank is allowed to issue a warrant (subpoena) which is addressed to this customers and serves as one important requirement that Bank must fulfill especially when the bank filed the execution of bail to the court (fiat execution ) as well as direct execution in the auction office (parate execution )