Gambaran Penerapan Bagi Hasil dan Incentive-Compatible Constraints pada Pembiayaan Mudharabah PT Bank Sulselbar (Kantor Cabang Syariah Makassar)

摘要

Penelitian ini bertujuan untuk mengambarkan penerapan bagi hasil dan udincentive- compatible constraints pada pembiayaan mudharabah PT Bank udSulselbar (Kantor Cabang Syariah), termasuk faktor pendukung dan penghambat uddari penerapan kebijakan tersebut. Data penelitian ini diperoleh dari observasi, udwawancara mendalam dengan pihak-pihak terkait, dan dokumentasi. Temuan udpenelitian menunjukkan bahwa Bank Sulselbar Syariah menerapkan sistem udrevenue sharing untuk metode perhitungan bagi hasil. Selain itu, incentive- udcompatible constraints yang diterapkan, seperti: pengupayaan adanya jaminan, udpenetapan batasan maksimal biaya operasi atas rasio pendapatan, melakukan udmonitoring, dan penetapan minimal profit margin, cukup memadai untuk udmencegah terjadinya risiko-risiko pembiayaan mudharabah. Semua faktor udpendukung dan penghambat yang dialami pada penerapan kebijakan tersebut udmerupakan hal yang wajar, terutama pada lembaga keuangan. ud udKata Kunci: bagi hasil, incentive- compatible constraints, pembiayaan udmudharabah, revenue sharing, profit margin. ud udThis study aimed to describe the application of sharing and incentive-compatible udconstraints on mudharabah financing in Sulselbar Bank???s (Syari???ah Branch udOffice), included supporting and inhibiting factors from implementation of the udpolicy mentioned. Data used in this research were obtained from observation, in-uddepth interviews with relevant parties, and documentation. Research findings udindicate that the Sulselbar Syari???ah Bank implemented revenue sharing system udfor the method of sharing calculation. Beside that, incentive-compatible udconstraints were applied, such as: strive for existence of a collateral, setting a udmaximum limit on the operating cost at income ratio, regular monitoring, and udestablishing a minimum profit margin, will be sufficient to prevent the risks of udmudharabah financing. All the supporting and inhibiting factors which had been udaround by implementation of that policy is reasonable, especially for the financial udinstitutions. ud udKeywords: profit sharing, incentive-compatible constraints, mudharabahfinancing, revenue sharing, profit margin.