Telaah Kritis Implementasi Syirkah Melalui Akad Musyarakah pada Koperasi Pondok Pesantren

Islamic syaria teaches the procedure of muamalah in several forms of contracts, one of which is the musharaka contract. The practice of Muamalah-Musyarakah contracts was used in the Islamic financial institution of Al-Yasini Kopontrs. This study was conducted using descriptive analytical qualitative methods. The purpose of this study is to explain how the Musyarakah Treaty is implemented in Kopontren Al-Yasini. The results of this study show that Al Yasini Islamic Boarding School Cooperative is a company that is not oriented towards big profits, but still adheres to Sharia law and the values of Akhlaqul Karimah, so when applying for business contracts, Sharia law is used - the contract includes Mudaraba, Musyarakah and Ijarah, but in practice prefer Musharaka contracts. And when executing the Musyarakah contract itself, for profit sharing, the capital owner will get 70% and the manager will get 30%