Mitigasi Resiko Akad Pembiayaan Mudharabah pada Perbankan Syariah

Abstract

Islamic banking began to develop in 1970 with a contract mudharabah (profit and loss sharing) as a trademark. Mudharabah contract believed to be able to push productivity rill sector and provide a solution to the global economic crisis due to eliminating elements of interest. But the more sharia banking practice applying transaction-based contract (Murabahah) in various transactions. This is largely grounded in sharia banking risks incurred when applying mudharabah contract. Although many of the risk to be obtained, but it does not mean mudharabah contract can not be developed. Islamic banking can do a good risk mitigation mudharabah contract back up properly applied. The result found is risk mudharabah contract, namely: First, agency problems. Second, the problems of security. Third, investors and the role’s management. Fourth, time diversification effect on equities. Fifth, asset management. Islamic banking can apply risk mitigation, namely: First, the setting of the availability of surety and fix assets as collateral. Second, insist on maximal ratio of operational costs to operating income. Third, the principle of Profit and Loss on contract shariang capital participation and sharing in contract assembly reveue funds.

Keywords

• mudharabah, risk mitigation, Islamic banking