TINJAUAN HUKUM ISLAM TERHADAP PRAKTIK MUDARABAH PADA BUM DESA (STUDI KASUS PADA KELOMPOK USAHA PENGELOLAAN SAMPAH PANGGUNG LESTARI)

The practice of profit-sharing cooperation that has been running in the waste management business group or called Kupas BUM Desa Panggung Lestari is a cooperation agreement with the mudarabah contract system. This Peel Management started from a problem that was being experienced by the people of Panggungharjo, namely the lack of awareness of some community elements who disposed of waste improperly which resulted in environmental pollution. From this problem, the Village Government created an idea to overcome this by holding waste management whose members will also come from the Panggungharjo Village community itself. With the creation of Peel management, it is very beneficial for the community and the Village Government, namely the problem of environmental pollution can be resolved and can also create jobs for the community. The purpose of the study was to find out about how the practice of profitsharing cooperation between the Village Government as the owner of capital or the first party and the manager of Kupas capital as the second party. This type of research is using a field research method with a normative juridical approach. While the data analysis method is using descriptive-analytic method, which is explaining from the perspective of Islamic law and then analyzed according to the problem. This research approach uses a normative approach in accordance with what is determined according to the provisions of Islamic law. From the results of the author's research, it can be concluded that the parties agreed to cooperate which later if the benefits can be divided into two. The parties agreed to cooperate for a period of 3 years. If the contract expires, it can be extended by way of deliberation. The contract that occurs between the two parties is recorded in the village government data, namely the revenue sharing agreement for the management of the Kupas Panggung Lestari waste is divided according to the agreement of the parties. In the agreement for the profit sharing of this mudarabah, it has fulfilled the requirements of both the pillars and the conditions. The contract of both parties is also carried out without any coercion and pressure from any party