Implementasi Akad Mudharabah Dan Syirkah Dalam Pengelolaan Dana Anggota Serta Implikasinya Terhadap Kasus Gagal Bayar Kspps Di Indonesia

Muhammad Nizar Dwi Al-Dzikri; Naela Nursukma Dewi; Salsabila Siti Auliya; Frans Danny; Asep  Suryanto; Gattan Adilla Toriq

doi:10.15575/gdcs.v67i-.3478

Authors

Muhammad Nizar Dwi Al-Dzikri Universitas Siliwangi, Indonesia
Naela Nursukma Dewi Universitas Siliwangi, Indonesia
Salsabila Siti Auliya Universitas Siliwangi, Indonesia
Frans Danny Universitas Siliwangi, Indonesia
Asep Suryanto Universitas Siliwangi, Indonesia
Gattan Adilla Toriq UIN Sunan Gunung Djati Bandung, Indonesia

DOI:

https://doi.org/10.15575/gdcs.v67i-.3478

Keywords:

Profit-sharing financing, KSPPS, Default

Abstract

Profit-sharing financing in Sharia Savings and Loans Cooperatives (KSPPS) plays a strategic role in managing members' funds, but in practice, it still faces a high rate of default. This indicates challenges in implementing sharia contracts, particularly mudharabah and syirkah, which emphasize the principles of profit-sharing and risk-sharing. This study aims to analyze the implementation of mudharabah and syirkah contracts in managing members' funds and their potential for default in KSPPS in Indonesia. This study uses a qualitative approach with a literature review method. Data were obtained through analysis of various sources, such as books, scientific journals, and regulations related to sharia financing, then analyzed descriptively to gain a comprehensive understanding. The results show that mudharabah and syirkah contracts provide welfare in profit-sharing financing, but also carry a high level of risk. These risks arise from moral hazard, information asymmetry, weak supervisory systems, and suboptimal risk management within the institution and members. In addition, the implementation of contracts that are not fully in accordance with prudential principles also increases the potential for problematic financing. The successful implementation of profit-sharing contracts depends heavily on the effectiveness of the monitoring system, business feasibility analysis, and transparency in fund management. Therefore, strengthening risk management, improving the financial literacy of Sharia members, and optimizing monitoring mechanisms are necessary to ensure the sustainability of Sharia-based financing.

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Author Biographies

Muhammad Nizar Dwi Al-Dzikri, Universitas Siliwangi

Ekonomi Syariah

Naela Nursukma Dewi, Universitas Siliwangi

Ekonomi Syariah

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