TINJAUAN YURIDIS TENTANG SISTEM BAGI HASIL (MUSYARAKAH) BERDASARKAN UNDANG-UNDANG NOMOR 21 TAHUN 2008 DI PT. BANK BRISYARIAH CABANG PEMBANTU TELUK KUANTAN

Abstract

The results of the study show that the implementation of the profit sharing system (musyarakah) at PT. Bank BRISyariah Sub-Branch of Kuantan Bay has not yet been fully implemented based on Sharia Principles, where there are still many things that are limited to agreements (contracts) but are not implemented in practice, this is because: Banks consider the risk in channeling Muyarakah financing to have higher losses, customers' lack of understanding of the mechanism reporting, lack of transparency and honesty from customers, the unavailability of financial analysis from banks, the Bank does not have a professional marketing in the musyarakah and the public does not understand the musyarakah system and there is no collaboration between the Bank and the Customer in conducting business.