Mekanisme pembagian laba rugi pembiayaan sebagai sebuah tantangan bagi perbankan syariah di indonesia

  • Riyanto Wujarso Sekolah Tinggi Ilmu Ekonomi Jayakarta

Abstract

Profit and loss sharing (PLR) in Islamic banking in Indonesia faces difficulties. Contracts for financing (PLR) include mudharabah and musyarakah. Before addressing the difficulties, this analysis evaluates the mudharabah and musyarakah contracts' execution. While a musyarakah contract requires investors and entrepreneurs to provide money and labor, a mudharabah contract allows the investor to supply capital and the entrepreneur to manage the firm. In terms of return on investment, all partners share profits and losses according to the pre-agreed musyarakah ratio; however, only the financier bears the loss for the mudharabah, as the entrepreneur has lost business as a result of the scheme. This research will be discussed qualitatively and using a literature review approach. The findings indicate that there are four major impediments to PUR financing: high investment risk, difficulties in selecting the best partner, demands from consumers with a poor credit rating, and a lack of financial protection.

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Author Biography

Riyanto Wujarso, Sekolah Tinggi Ilmu Ekonomi Jayakarta

Departemen Manajemen

References

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Published
2021-08-10
How to Cite
WUJARSO, Riyanto. Mekanisme pembagian laba rugi pembiayaan sebagai sebuah tantangan bagi perbankan syariah di indonesia. Journal of Information System, Applied, Management, Accounting and Research, [S.l.], v. 5, n. 3, p. 558-565, aug. 2021. ISSN 2598-8719. Available at: <http://journal.stmikjayakarta.ac.id/index.php/jisamar/article/view/398>. Date accessed: 20 oct. 2021. doi: https://doi.org/10.52362/jisamar.v5i3.398.

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