ANALISIS PENERAPAN PEMBIAYAAN MUDHARABAH DI PT. BPRS BANGUN DRAJAT WARGA YOGYAKARTA
Abstract
This study aims to figure out the procedure of mudharabah financing as well as to find out the suitability of mudharabah financing implementation at PT. BPRS Bangun Drajat Warga Yogyakarta with Fatwa Dewan Syariah Nasional (Advice from the National Board of Syariah) Number: 07/DSN-MUI/IV/2000. The data gathering method was using interview, observation and documentation. The analysis method was descriptive-qualitative analysis.
Result shows that the procedure of mudharabah financing at PT. BPRS Bangun Drajat Warga Yogyakarta was quite simple and fair. However, the mudharabah financing implementation was not fully accordance with the Fatwa Dewan Syariah Nasional Number: 07/DSN-MUI/IV/2000 because there is the possibility that PT. BPRS Bangun Drajat Warga Yogyakarta gives less than 100 % working capital. PT. BPRS Bangun Drajat Warga Yogyakarta should always have funded 100 % of the necessity of a project or business.