Abstract
This study aims to determine the implementation of the principle of profit sharing and risk in fund raising activities in BPRS Deli Serdang and Medan. This research was conducted using qualitative research methods in two BPRS in Deli Serdang Regency and BPRS Medan City. Data collection in this study was conducted by interviewing, observing, and literature review. The results of the study show that the collection of funds from the public in the BPRS (Deli Serdang and Medan) is done by wadiah and mudharabah savings and Deposit Mudharabah, but on BPRS Puduarta Insani only applies wadiah savings and Deposit Mudharbah, as well as BPRS Amanah Insan Cita only applies the Wadiah and Deposit funds. Mudharabah. Whereas BPRS Al-Washliyah in collecting funds from the public was carried out with mudharabah savings and Mudharabah deposits. However, BPRS Gebu Prima applies the three contracts, namely wadiah savings and mudharabah savings and mudharbah deposits.Keywords: Implementasi, Bagi Hasil, Risiko, BPRS
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