Abstract
The development of sharia financial institutions in the last decade shows significant acceleration and development, one of the financing products in LKS is a financing product with mudaraba system. Mudharabah financing is a financing disbursed by the owner of the fund or LKS to the fund manager to conduct productive business with profit sharing based on the ratio agreed upon at the beginning of the contract. But in practice in BMT UAS Branch Bojonegoro in indication of abuse occurred in the use of financing with mudharabah system, which mudharabah financing should be used for working capital or productive business capital is actually used for own consumption as marital capital.
 The type of research used is qualitative research through interpretive case study, namely systematic analysis to understand in depth about the organization or object under study. This research was conducted on BMT UAS Branch Bojonegoro with data collecting method in the form of interview to leader, manager, staff, and customer of BMT UAS and analyze document obtained by researcher from document or written source provided by BMT UAS Branch Bojonegoro
 From the results of this study can be found that 1) Mudharabah financing practices used by BMT UAS Branch Bojonegoro as financing of marriage capital, where BMT acts as a giver of capital (shahibul maal) while customers who borrow funds for married capital act as a capital manager (mudharib) . 2) According to fiqh muamalah financing with mudharabah system provided by BMT UAS Branch Bojonegoro for marriage capital is not appropriate because it is not in accordance with harmonious and mudharabah terms, especially that become mudarabah object.3) The system of results applied is not in accordance with the theory mudaraba, where the agreed profit sharing is the profit from the member's business rather than the financing amount.
Highlights
Perkembangan lembaga keuangan syariah dalam satu dekade terakhir ini menunjukan adanya percepatan dan perkembangan yang signifikan, salah satu produk pembiayaan pada LKS adalah produk pembiayaan dengan sistem mudharabah
In practice in Baitul Maal Wattamwil (BMT) Usaha Artha Sejahtera (UAS) Branch Bojonegoro in indication of abuse occurred in the use of financing with mudharabah system, which mudharabah financing should be used for working capital or productive business capital is used for own consumption as marital capital
The type of research used is qualitative research through interpretive case study, namely systematic analysis to understand in depth about the organization or object under study
Summary
Adapun dalil yang menjadi dasar adanya mudharabah yang berasal dari as-sunah, yaitu hadist Ibnu Abbas ra. 1) Syarat „Aqidani Disyaratkan bagi orang yang akan melakukan akad, yakni pemilik modal dan pengusaha adalah ahli dalam mewakilkan atau menjadi wakil, sebab mudharib mengusahakan harta pemilik modal, yakni menjadi wakil. 3. Modal ialah sejumlah uang dan/atau aset yang diberikan oleh penyedia dana kepada (mudharib) untuk tujuan usaha dengan syarat sebagai berikut: 16 Muhammad, Manajemen Pembiayaan Bank Syariah, (Yogyakarta: UPP AMP YKPN, 2005), 104. 3) Laba atau nisbah adalah keuntungan yang diperoleh BMT 4) Pekerjaan adalah acara pernikahan 5) Sighat (ijab dan kabul) adalah kesepakatan antara BMT dan orang yang meminjam dana untuk modal nikah. 5) Prinsip bagi hasil dalam mudarabah/musyarakah ini berbeda dengan prinsip bunga tetap di mana bank akan menagih penerima pembiayaan (nasabah) satu jumlah bunga tetap berapa pun keuntungan yang dihasilkan nasabah, sekalipun merugi dan terjadi krisis ekonomi g.
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