Implementasi Prinsip Bagi Hasil pada Pembiayaan UMKM: Studi Kasus pada Koperasi Syariah di Jawa Timur
DOI:
https://doi.org/10.62007/joumi.v4i1.907Keywords:
bagi hasil, koperasi syariah, mudharabah, musyarakah, UMKMAbstract
The study aims to analyze the implementation mechanism of profit-sharing contracts, profit-sharing ratio determination, implementation constraints, and factors influencing the success of MSME financing. This research uses a descriptive quantitative approach through a survey of 150 respondents from 10 Islamic cooperatives in East Java. Data were collected using a Likert-scale questionnaire and analyzed using descriptive statistics and multiple regression. The findings show that 62.8% of respondents received profit-sharing-based financing, consisting of 34.2% mudharabah and 28.6% musyarakah. The main constraints identified were information asymmetry, low Islamic financial literacy, and weak MSME financial recording systems. The regression results indicate that contract transparency, profit-sharing ratio flexibility, mentoring capacity, and Islamic financial literacy significantly influence the successful implementation of profit-sharing financing. This study recommends strengthening digital reporting systems, Islamic financial literacy programs, and technical standards for profit-sharing ratio determination to make Islamic cooperative financing more transparent, equitable, and sustainable.
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