ANALISIS PENERAPAN NISBAH BAGI HASIL YANG DIAMBIL SEBELUM JATUH TEMPO PADA PRODUK DEPOSITO MUDHARABAH BMT AT-TAQWA MUHAMMADIYAH CABANG BANDAR BUAT PADANG

Abstract

Time deposit is an investment fund based on a mudharabah agreement or other contract that is not contradictory to the Sharia principles, the withdrawal can only be made within a certain time based on the contract between the depositing customer and the Islamic bank, the deposit period usually varies from 1, 3, 6, 12, 18 24 months. In the conventional bank deposit system uses the interest system while in Islam it is known as the profit sharing system or Profit Sharing. BMT At-Taqwa Muhammadiyah has a term savings product known as DEMUTA, Demuta is a time deposit intended for Muslim communities who want to invest their funds to improve the economy of the people with a profit sharing system, so customer deposits are managed by Islamic law. The minimum balance for Demuta products is IDR 1,000,000. Withdrawals can only be made at maturity. This research aims to explain how to analyze the application of profit sharing ratios and the process of handling deposits before the predetermined time period at BMT At-Taqwa Muhammadiyah Bandar Buat Branch and how to practice penalties / sanctions on taking deposits before the agreed time period. This research method uses a qualitative approach, and this type of research is descriptive. The results of this study indicate that for customers of BMT At-Taqwa Muhammadiyah Bandar Buat Branch who took mudharabah deposits before a predetermined time, the customers did not get the calculation of the profit sharing ratio that had been obtained and the practice of penalties at BMT At-Taqwa Muhammadiyah Bandar Branch For Padang at this time it is not implemented, namely the penalty is usually in the form of an administrative fine.