Abstract
Abstrak
 In Kaibeso, there is a profit sharing system in agriculture done among paddy farmers, and it is called paron system. Paronsystem is used by Kadibeso people as a way to share the work profit between farmers and rice field owners. This system has been preserved among farmers, especially those in Kadibeso village. This system,which is similar to profit sharing system in Islamic economy,becomes the accounting system for capital owners (rice field) and the cultivators. In Islamic economy system, this cooperation between capital owners (rice field) and the cultivators is called Muzara’ah and Mukhabarah.The metod used in this research is qualitative method- a research done to understand the phenomena experienced by the subject of the research such as behavior, perception, mitivation, and action. The data used in this reseacrh consist of primary and secondary data.Paron system is line with Islamic economic system because it does not lease ice field but give the right to farmers to cutivate. It is already in line with Al-Quran and Haditd.
 
 Key word : Paron, Islamic economy, Muzara’ah, Mukhabarah.
Highlights
Banyak provinsi di Indonesia yang menjadi penyumbang PDB salah satunya adalah Provinsi Daerah Istimewa Yogyakarta
a profit sharing system in agriculture done among paddy farmers
Paronsystem is used by Kadibeso people as a way to share the work profit
Summary
Banyak provinsi di Indonesia yang menjadi penyumbang PDB salah satunya adalah Provinsi Daerah Istimewa Yogyakarta. Menurut Badan Pusat Statistik pada tahun 2015 luas panen tanaman padi di Daerah Istimewa Yogyakarta adalah 154.807 Hektar menurun dari tahun 2014 sebesar 158.903 Hektar. Sistem paron yang mendekati konsep bagi hasil dalam ekonomi Islam ini menjadi sistem perhitungan antara pemilik modal (sawah pertanian) dengan penggarap. Setelah musim panen tiba kemudian padi yang sudah menjadi gabah dijual yang kemudian hasil dari penjualan tersebut di bagi hasilkan 50:50 antara pemilik sawah dengan penggarap. Menurut Syafi’i Antonio bagi hasil (profit and loss sharing) terdapat juga pada pertanian yang biasa disebut dengan istilah al-Muzara’ah. Al-Muzara’ah adalah kerja sama pengolahan pertanian antara pemilik lahan dan penggarap, dimana pemilik lahan pertanian memberikan lahan pertanian kepada si penggarap untuk ditanami dan dipelihara dengan imbalan bagian tertentu (persentase) dari hasil panen (Antonio, 2001:99)
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