MODEL KEMITRAAN MUSYARAKAH PADA USAHA PENGGEMUKAN DOMBA CV DWI TUNGGAL MANDIRI DENGAN CV BURJA

The objective of this study has determined musharaka partnership model and profit sharing system between CV Dwi Tunggal Mandiri (DTM) and CV Burja. The study used a qualitative approach with research subjects was CV DTM in partnership with CV Burja. The choice of CV DTM as a research subject was based on the development of relatively recent economic activity issues regarding the sheep fattening partnership business, and CV DTM was a representation of the business model of the partnership. The method of data collection was done through observation (researchers play a direct role as participant observers), interviews, and documentation. The data obtained were analyzed by descriptively qualitatively. The results showed the partnership pattern between CV DTM and CV Burja was carried out based on the sharing of capital that the amount is different, with distribution of their respective duties agreed by the two parties at the beginning of the collaboration, based on the principle of mutual trust, but not contained in a written agreement. The profit sharing system of sheep fattening business partnership implemented between CV DTM and CV Burja is 10.82% for CV DTM and 89.18% for CV Burja. The value obtained by the CV DTM is greater than the total capital ratio included in the CV DTM which is only 2.72% compared to 97.28% by CV Burja