ANALISIS PENERAPAN NISBAH BAGI HASIL PADA PRODUK MODAL PERTANIAN BAROKAH (MPB) DI BAITUL MAAL WAT TAMWIL (BMT) UGT NUSANTARA CAPEM SEMPU BERDASARKAN SYARIAT ISLAM

Abstract

This study aims to analyze the transparency in determining the profit-sharing ratio (nisbah) for the Barokah Agricultural Capital (MPB) product managed by BMT UGT Nusantara Capem Sempu. The clarity of the nisbah determination is essential to avoid uncertainty in profit distribution and to ensure fairness for both parties. This research employs a descriptive qualitative method with data collection techniques through observation, interviews, and documentation. The findings reveal that the profit-sharing ratio is determined unilaterally by BMT based on the financing period selected by the member. Members only have the option to accept or reject the predetermined nisbah without negotiation. The system applied tends to use revenue sharing at a rate of 2%–3% of the financing amount. Although this approach simplifies administration, it does not fully reflect the justice principle underlying the mudharabah contract.