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.