Analysis of DSN MUI Fatwa on Qurban Savings at BPRS Artha Bumi Sampang

Abstract

This sacrificial savings program is also run by a Sharia financial institution, one of which is BPRS Bumi Artha Sampang, where this institution has a sacrificial savings product. Sacrificial savings are intended for customers who wish to save for an independent sacrifice or for a sacrifice on Eid al-Adha provided that the customer buys the sacrificial animal himself using the savings, then the bank also uses a mudharabah contract with a profit sharing ratio. Therefore, the product of sacrificial savings appears as an alternative with various benefits for people who wish to make sacrifices. However, only a few people know about sacrificial savings products in Islamic banks, including the public's ignorance of mudharabah contracts.

This type of research is descriptive-qualitative research using normative-empirical legal research methods. Primary data collection was carried out by interviewing managers, employees, and customers of BPRS Bumi Artha Sampang, while for secondary data the researchers used documents, journals, regulations, books, and scientific papers related to the mudharabah theory. Methods of data collection using interviews, observation, and documentation. After the research data was collected, it was then analyzed using descriptive analytical methods.

Based on the results of this study, shows that: First, the implementation of the mudharabah contract on qurban savings products at BPRS Bumi Artha Sampang is to use a profit sharing system with a ratio of 80% for BPRS Bumi Artha Sampang and 20% for members. Second, qurban savings at BPRS Bumi Artha Sampang use Mudharabah mutlaqoh, which is a contract that is used as the principle of qurban savings where the owner of the capital gives full discretion to the manager to use the funds in a business that he deems good and profitable.

Keywords:

Sacrificial Savings, Mudharabah.