SKEMA BAGI HASIL MUDHARABAH: Studi Feasibility Terhadap Pemberdayaan Usaha Mikro Syariah

Muhammad Aswad

Abstract


Penelitian ini bertujuan untuk menjelaskan kelayakan skema bagi hasil mudharaba terhadap pemberdayaan usaha mikro syariah bagi anggota POKUSMA, penelitian ini menggunakan metode perbandingan revenue sharing , gross profit sharing dan net profit sharing , pengumpulan data digunakan untuk memperoleh informasi tentang biaya factor produksi, keuntungan yang diharapkan, dan rata-rata penjualan barang berdasarkan permintaan pasar saat ini. Berdasarkan perbandingan ketiga skema tersebut diketahui bahwa skema net profit sharing merupakan skema yang paling menguntungkan dengan porsi

41% bagi nasabah (pengusaha genteng) dan 59% bagi BMT, penelitian

ini menunjukkan gambaran yang sesungguhnya antara dunia industry dan perbankan syariah, tidak seperti bank konvensional yang selalu menetapkan fix return.

Kata Kunci: Keuangan Mikro Islam (BMT), POKUSMA (yaitu pembuat atap ubin), Dana Bagi Hasil, Laba Kotor, Laba Bersih

THE S HARING SCHEME OF MUDHARABAH (Feasibility Study to The Micro Empowerment of Shariah). This research is aimed to explain prominence of scheme of revenue sharing (contract of mudarabah) in productive funding by micro-shariah banking (BMT) for members of the POKUSMA (i.e. roof-tiled makers). Used-method in this research is through comparing between revenue sharing , gross profit sharing and net profit sharing , collecting data is used to get clear information on cost of operational components of production, desired profits, and rate-sell of goods as based on current market demand. Based on percentage of profits of the three mentioned schemes, those of revenue sharing , gross profit sharing and net profit sharing , it concludes that the scheme of net profit sharing is the most profitable scheme for the roof-tiled makers with a percentage of 41%, and BMT is 59%. On the other hand, the height of percentage of net profit is in line with level of risk which received by shahibul mal (BMT). Scheme of net profit sharing which has been developed in funding for roof-tiled industry is more profitable, and roof-tiled makers revenue may well be fluctuating in line with the fluctuation of their business. This description gives an obvious picture in real on the industry and its economy. Whereas fixed rate banking is not giving a real picture of given economy. Thus, it emphasizes in more detail the difference between fix rate in conventional bank and the scheme of profit sharing.

Keyword: Islamic Microfinance (BMT), POKUSMA (i.e. roof-tiled makers), Revenue Sharing, Gross Profit, Net Profit.


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DOI: http://dx.doi.org/10.21043/addin.v8i1.588

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MmDRywYmUJeLvvIs7xKns+aNVyQvxCgH71U5I3keAJ4Mjz5AvAawfFlwL8YndyAMhxPOo7zckfHDhDLx2CyCCl450VCEpYQnAb/6tgFQpEfxOmlMShLCzyu4oBerZvbrEHFCwH6hbcWegL4bgb4VGW+GfhCIPXVVAl8BTbdDjJXpZYEPTqzTmlR1oyIN+ci4M14tFJp8r6mqSrlVzhn9UkOUq+kbgLD2OPyNMWYiFhNnTicJ0x+Bfh3sWqywJeLg/qElyPBIksSy8bhdjFyThW8C6IjHt6uVgTFswULEKFQ5YQKjieVYURip7QbTM0NK9M+3w48EZ9Mw8IZjn/7SZxK4PO5Qatbqo7jORzrGJpmmoaVDszEDI4Fu7I8vspaimE5K3kjLP9F+ghGXeEk0IXMqqrYDkNXelQk8N6bOf53AU86UJmwcDk09EwBg1EOlsckldT801WZ4hUNpsMwDJkSkOGoHk8JJsuzOjKXeyGerOs47F6REUePCmAqVWY/U7cnpdDPSeDTFSe+FfjvG4ccNqGnqnh8OfCthY6tQ0dkFQQulGFauoDL2uqGacgc0hQDR+NlQ7PwphqOGiDHMpHC8thQZC1TFi2cq1IJfFGAKNUxhrrrlNj1BPDNtwOfxPrfADwniCyynEBV4yMVsshzrwSenpnIYiUQNIqOHM9AmmmZwOWR34SFu0ZsdVMyEgUNQymwmieKuqkoMjVQhWpRUwI8xY4qz9i2uvfFoopv53hzmxwPmHvzob0qQltvNml3Fjqd1wE/DjQUqFEhJNEEUkC4AD+LoiPImoBkLsqFZ5fjkjQ5Mi1ZC+kwRUjUEQhtWAZCBROXAk/xQXVqaaPI9MTWX5ym/Sbg38bxHKsNhkwzX4WWaZAnITcAfgEynddifWkgbBviTAKEAHyNMwXFRBLFy2Lk2IusZBnIUgRKtpbYsCbLTXAOJaqK9VekLRuLSqZn6LySXaRfksDLk1/xXFtvAZ6T/Pta8dAD7nWG876TPyqzakYK9pPibaKIq1kUWQ0csLkFwp+1NAecKitOo/GQLOqwIKQVT0qmxPsDDJNXUtIHU/d7haWCC0tWQd/MLRNCJ3RJ4AcE8OvPJJdyPBkr3Qx41p91C0dJcKzLHQ7HJGNnOH5cGCATHeDHljomB4dnlHTIsg9KA0BWkaxHZ8JkFB1x5yUnAFOGlVnk6Gykeykx7IzcsgMB3bwdn5I2GXarjlBlj/v+PwGeN0e5EtNMtzacdQZPvm+ZJumgZIAv2QexF0+G78c8ifNmOBwfo0TwpPAnumfpGtIdWBB6nLGNFa0oKQgrVQRkIiMOFT85uqV2SgR3wXMlSDQHw4ri0Y0ROV+VwBPRyfXAW1sAXvQyecsMzQwXE99E7LJQIBnyzoiaslhNq+auohSmSnEImB/42QOXCvtMkm8gBeQ4sF8cQtQdDLjOsxoOTIJNz8aOrBawJggko1i+ki4k1pIkmwO3nOsZMiWIAJ4mYirvC7w8yZzPpN2Rp+kEV4mDKuDD0o2Q1nAZgJnrADFYj6GHJJb1VCxCJEvWNEmxDJEFzuYkU5ERGJsKtt6h4zAJUYhBChAIe6RJVpB3jpgXgk9yRe1mxiWyV0jgjX+I48UJaQ3Q7iBfWYQUfFngvfKD2LYXNeAFIEkUCkXHy2SKVdFcA1gEQdIAbU8WwYUF3Yrgf1FyPIkTNctRgNFhHYDrZeqio2uKZMyyQbDKAznpiJRJ6RFxYhOHWOJdAiDSKnkBeKMceCJI9kI/hYAYF8OExVPmciXHV+xAtWYeuKsqdoJ0zwmwkFdMkwo1aa4JeFo5Q6KcBfhn4FdpWNSIlKDDG50FwaNxoqearCGaFpg4ItL0bBBsuEHVa0FS7SL0abyQI4BnCODZtwJPJDQNXwDeJHCn3bK9G5INssBL5cDbvowMJ7IiOQXsc1amAEE50ChlrgATs5plyJrj3auKLGkWljwWy/GsiXcBFV5TDUk3HAMhQ6NYDeYsJHljs7JBHBvW8ts0TGe1lDkiOZXMuSRFxa8AL20OvEwkBNFu6bYEWwk8V5oMkE/2QiDnRdMBMWJSKERIAnBBzACjGfN7J66MpIeOYeKnpHCKoyq6YQlGtDcLji1oXk5NnYmSGFkFSfNcNZBWUrpH2AT49SXFnLcBzxEHa5lu+ZAyGRQZ4Kn/lGqxZXEZWcKkOMttOMX0DHykMg4Im6KFj56Z4fIgHBvnI1iWAqJHE3WHixmO1TRd0rSk/E4+r2YtaeMM06d7ExngiT3c9wOeTH6sV5gLmeOY2SIsYZkOi3K9lLkdOV/34arACDinDvA34C1JMg7MCxNcKMwMAwkftNd0ZIVhYMk6cLoMEsrhkONYOJgJFj1nrKRNPl14LYmTrDW6sihld6vAJ0EyEqr1Vg2RJ1BZmCQDfJbjrTIhj9W56V45UsTaEqGtOclnRceQEVguOFLmYfMHoA8dkO0K6ylg3lg+yBhNs2TkmCyrG56p41pt+vLETen5s2rinIypvGKbSuCJob5Qb+ZtwHOE71mRHY/PehLAZ/Pj2RLcMTTsIjoSK8hKmH34AWtpKFoCouNrGhV6rIAdZ9WBvxpSDMtkTQdkje5jtWwYGquZmgk6w6AW0eJsFU9BrSc/k92/FFNsJfCEHf8LHE9Ctbb6oUwAVlmWhDwmkTuYwJdsdzNjjfJCkRJ1zVGHk7ybCUIblgILZiaIfE0FH0nkKMFSPd0TfQpbjwiZpsNSvuwI4ELpCsWLIgWzEOXiM4MXEjfyRFYDScqEVQFPcuwrgE82uzf+fSYrp8oT14m80Oyea0Y3E8ALE5ANauj5qpdcnuZos0gChvdCYHNlxLLI1GSczKfOTUfGwWNdBLsSsYaMZRJSkI6NfUtBDj6l/UKwtoRQ6vomwEukAKoCfm2aNimkmVLgy46Glv26GngyITebwgejKoZFWmNNd0R95LGil5YwkhWU2Ew8y8uONwk0xQktUdbiqJhgqPcDwFfUMdrIjGQ90mTTRPAKzB0U2CXFHDlxXegG3y09X8J8X16rbxX4NIUvc4ajU9j3SolIBWPWAE+maWdNTrEkm+gKKYoY+pSkpgYICyxMRAEpUdJ9TbbmOi9rSfEE2ZqEAaKiTRNNBg8K/kiyht/roI8VfVJnvuclDeuVn8tLKUj7tlKuir1N4NM0bdLlWVt3MiTs3GGVfUzuJDNX2WHyQcGgBOBZ0Qw4sNjT6zQJyaSQEJESOI4KvC0T8Xrws4LAB4gFycQxS7B1sAeliLoh+1gcjYvupDZ8qVp4CnwidhHp+ZHAEzz2Co5PDyYMCODXGfIk8EyVuZAB/q+c7aMUnFdmofCcZzkqKRQQWOZk+36AbXQW74QYmdr8shaEqilYugmIR0IGYZa3RANsfSUYF+IFfu0lA3OSdD+x8KqAzxy3XF83kggQMgnwwoQUAGW1FVZ9IsJflc9CscgdqHximlxIJsKb0WwnNDILTUcCaVaiQBfj5+dysqJzYOALycEREQWzEBDnPEWBFeEY2Lo04Oe6qRuFJwHyAd26Whs2iw92RwBdreZeqwSeEEFra6BlIrPpCd4n0msYl/Yrcm8Im2hVO6pASqZ6TH6tc34B+I5MSYaS1RiCSb6XPUWWFEVazgWvGJpGlMkRtXCkcoLJGgrIGccyNQt7YaZiFnuI8wKY8TpfJT2fn9rCZiXw5ImqNY1mToTU7GRw2epYJfkQnBEdrMjs5JeXudNyuUL5BSjlc4mYgRDtbOeGTzA8O5gtrv4CulqETwqOZDpezMqrn4lmqIaGwYGiBWtIMj3LMljM+YXuRSdCGFetNG3ExKgh0kirgd+Y4zPKLVmHVjbxYpRT/LIzcpvYxBYzewxM0dcSA+AXl6ycMsptNfOFMhKRyIr2MwjSksnHT6mpxQXnGKZmu+MQrPZI0HAaK68A5HXvfjgHca9IvGyxki46mi+XRPGiimhMbVYl6NPj+US1HasC+ExG2nrgVVJYJJhouf0y4ukXQpSzVGMamEm4bA2IvCIXvCucaz4nulMUqMo4K2wiF0e3WKxMZZwkGZOYwp7pG67mGpn7nOn5XkZ3iqZ6P5vNvQB8LGRRvlRmJmhxph9Tm5ealX7KWoSUNKo4fnPgSY7vJlzFFioS2sP7EAg/rTw+714P8kI+zzgodPGVjY5JKtCCQZctMrG0oixF0BTOMPBDITie51cCnL0vq4ZaH3qKoYZRnDJPsuaF8/swmAdeqXkmrjYm6e59getZoqZPXNwtJodcw1UcX1X/pgh8M53zwvkUXGUXPw0m+bweca6cO0TN0O7cs0wwBu/tZfUt1xfJnRB6lueszBnfeIdI0fBDIZyCZNDd8nOCrWZ3pq5yyagSK4w1cTpnqcGuJVs5dH2oaiK3/DnHo5DY/2NcojcbAV8oipQh8hgSUfbkxbLidCzwuMJ+NUPjBxg0k3q3uELMhGyMPJAbU6bwZHRQGosZdnkYhoCRzWyckHVFbbs2i8PInKgg+VUP7CBOhDCNujsLPR8/CeDebRL5UEzmzBp5jpbMq1FIR/wVwKdWVcUpCYKW/ZDHBZ8/Ow/Y8c0WF2DyD2WTRmR2JUyUFGiyNnajtaEnNiCPVrVGIq0a7ZNcXS0Wo04nDDxP7TgiJ7NgwYD5vtkx4ZiEScZEoBtZzomold0/IYGvZ4An4oGLtR6xSnBsnRC/L9X7TdKxzLVPXo23lqVsIcjG2JFkniu/GdYBPmAK2LZmoqgtlv4bx3qr6pv2eNEZBJ5jaorEEjEulmWxP2s66DUMn08MKiN6mPX7MsATadok8K2rtZu75OYbTehhYbAOTqLcglB2diu5cBHbMLnKPSBMQ89IzRsxvRkzNqMatXGb84HbHOBx8ZI/W249M+Og7JlAEfGiaBraq5+tIXjjisS9uLu1RU7tEnGzTEqgQmz9M8O16Qwkx7fIzbvqotQg7wbEZIpBFfKtWmepSJV8Ywxdr9tpG6lSwuHLVDJ1acAZ7yg9LZLy6vlSP1kSpddImYTMjl1ZsogZTvLWEgk8qbMywK/fNCWtGjrz6BdUVSiWGT9lq/145Zq4ThTsL5FcNAE88f0AbNmsoe7OZi5NSNy3n/8sIdkf2WWV2AH2QfE5jSoTF57FRBarRsN68nl37U4GGOLJlXSDydxBGdjFNGcG5+jltIZgjex8oifTcL8T61PIbde36vaCBFAc2EuU/dVL4uKM6f6qNIFXkGSEQyaDfYvu2otJ2WNUjA5BxKEFaUJ+sbajyoi4MvfkIRkAzTx7otWlYf5LOiJ5+EriOiZ/nTxJ1jKImdr4u581beTlGQt3UsA9N6NbOPFcQTLyB+AgdvFjIcCUdGedJ1MvVRgiS1LKrpxMfr62GAVX0URMrBaMhnY3fkQFY487PipvjZPMycJlGk24jraHJdeJJqxloG5teD8xis0osbyyK0vYJMD/xkfgcbKkaL4XBIHnm4rO/oNPnBdYfOzFwz0xkL7OMRElxYwv1JRSq4NFfvytVMpF5npOT+h3Ah8RxwuCwL/OIv1NFHVlk57gC9d0mVv7rV+etF0AfhlyUVTrXR6G9z9AannycAXwFmO7V6FXadN/0OYUboJ8AjyNQ8JMbc2Rps2of3I2nT5+yXx2MW2/sdWYTi8e+vjvyXQvounjaVkP9h7WtHE3fX75Ru0f18WWny+PNuznJsivgDewFcXYa92pTej08+10Ot3f+UYO43F/O8A/n13s4r/f8D3wbUqB/3v6dU0bF/ufXr5Rf3pQBPlo/7i/YUfVfE37EuCXytWJzNfSY9qvoqPpAXDUp+keftMGSr9avYN/k8/b5Kvspe3spfjvCnj89mzvrqQJ/OoLAL+6FUX+PnpxGAGfu2903bJvmPp7GPjsr2Fox+20o6v+lRJXGX8oBZ65Ml+Zg1qkI1j+0JuLC3h9+rizc/MNuOTxto/lBLy7AyQvzuCL2294fHdfd3Ye8dLv/9jZmX5bMlT7G3x8++OU6p9fHsGv8Hj78PfiJAW+f7Z3Er14frzdmeI5aOPGLp/bGPjn6c4ZNHu0d3QHr/Cy6MHvv971l8D3D/d39s/x51/Odna+9Xbu+odnPfj8+rGfAN87+/T32c4elpq9y53942MMfPvbzs7Ojz61+wjX9y/2KtYA57+wE5DY8V4LZxgJb36+cu/z/uWP3i7mhN507/rn2e2ndv9gZ5fanU6vfx5MT9rtz/tfr3/eTE+o9vHtwefPN/vPVHu6f/nzcvopZqCT24OfPy/3H2Cu9m7g0p0jLK0Ofl4e3BSAfz7Aze5DYydxY18A+JuDn9f7IKXvpjdnP8+w5OlFd9//1I+Ab1/un8EVl6fLn3+dPrQf8EtIWj4AAAXDSURBVOx9OfjRToB/Prs5uL6e3kZ9h+7dYOAvbuGX04t+/9P+A/x/USl8zNmGwDO4lKFQ4dG9Bvnzy4Od28MeKKj98z71/Plit30GwEedfD6A9fB5/6JN/ZieU6dnMLz2t7NvILQvd+HtWaz3vvz7GRbD7c/+7gVu4nz6gzrdgUuBTwvAP+wfggjaP6N2z27gg5Ozf7W/TKd/U7tfD74A8CD3nm922u2L6TkshbO9XgT83S1gvntxe0I9TIHFezfTB5gaUNwP+7FVsAQeM8fl7RF0D2axd7l/3P77BproX97cwc/3Ls7OynTMkpTOWnGzChkEAPwVS+lvZfl2v3365fhif++0fXmAR3F62u5j4C/3znu9u8u9XvvzLSzqb/uHVO8W49h+7oPZc9HrHX3eW2q0fu/5Ym/6eReAx5dODwGqz3hGpnngAb3jXq83vXk+vf0MKLR7u6Bcb+D7RwDnbgrz1j7Y6bf3cF/65ztfIuB/TLGcP4JZPb/Ft/wBwGNZs/v5rE8CD9MDLH63vP749rh9vHcJtzvE758P9qdrzRw2WCduVkEyFQMvUmKhjDcOpLwiNnx0EYnsm+m39lkMfG8JPJg6O7f7ZwD8zukK+MPdGKuL6RRE5/5BzG+9w8vLw+N9DPx0CfxJBPzzXgH4n7jZnenB6entz0iW78ZWTf9xbwl8PwYeutV/AKGVAX7337f4lp8AeNBOR0c3J4RyjYF/BOAjoKEPGPioo3vfsHU53ctazXkSrEX1g9oywMs4niSRFiWvK4quVBdVL9Dx7QX09vRgegTLG2T26cVjLGp+TK9Pjk7OP+0SwO+dQc+PDo6pf+2f4S8f4pV7ffuv0/6XWxL451vQZe3jgqhpn+8/3t0dgX2/e4MNkS9nn9pfSoB/xH0BqGJRA6JjF6bh9hhLKlCUlxj40+uHw69L0ZED/hsWk6ewuNp3NzfHR3cPh8/U7uH08uByjajBpE8q6/YkwHdBxuONFlZDq2gWL+uagouVOS/lXqfUu5xeHJ9c78Oa/TI9eDj5Ces5Uq696eXJyfHFOQZ+KWr6D/vXx8cH+0egvQ6OT04OQTNguty/ODm+3Ls+BeCfMfAXWLlenzx8JTj+MpbxRzfQ7Mn1Ybv9CTd2tn+35PiLGwL4qC/HP/FbDPzu1+nhycMeqBRQrg8nF1jGg3Y+uDlf6srIjo+B/wzAn97sHZ4c3oCM71/vQUfPL74AExz2HkApr4dD1DqFR/pmgceF8OIkHVFHGkJR9Q7NMTnAHb1G1vTOYTHuYbZvH13CK2y0XWJz8ss1iJrLI2wYAHrPt+fAZA97OztnYGJG1t7t2V087iMw8S56n26e2+egyqi/939Exujt4/HlYWLHX8QCtn0H5uTOBbzePb6Bxk6ANW8fsX16g+0bbIme3baXfcEr6hOIG7gdmJOPX9qxOfkJy/jIQFqJjv4liKbe5SPc7WEH5v75K1ifn/ZAEJ2eg2j7etw/vbyO9PNuEYEsycastNQPCXxtuYMgLJ/LJuu4VqL4ynBuH7RPL+7Paa932o/+4ne7+PP28l07uqSPr2ivvjxd+TSnuIF+D4QA/qgfXQoX7PZPTxMOO+3Fs9TeXd0uaax3Gl3fj5pY3X3Vl/izVV+ez497p6eXWGbD+kgdYXyjdnS33V47/nU//iUeHjTUXt5kA5ec9Wdlj6NeAY/3pXJZ37z5Xx+wvNs7+/e/P09vdvvn2BvYTmQjTxxwPV0o/LxMQomAZ7KpmOjFyhx/PLVPQNTsPH4BBbuz/7BpKOb1JGpzO5cu+RR/M4+TTcmaEPzrMzv+QErDQlWBly2R7M26zXTrl8kAX3Vu4oO2QrIzd+N8eAx8bLavgKe7+ZTAD9omcSiYj13brtHLCHyUmm/btjubm7+UxPRBmxOLnCBc1gALF6OOGpTkK3zQB33QB33QB33QB33QB33QB33QB33QB33QB/059H/C6ExmKmF3XwAAAABJRU5ErkJggg==

 

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