Skripsi yang berjudul “Mekanisme Penetapan Bonus Tabungan Barokah dalam Perspektif Fatwa Dewan Syariah Nasional No. 02/DSN-MUI/IV/2000 dan Kompilasi Hukum Ekonomi Syariah Pasal 414”. (Studi Kasus di BPRS Bhakti Sumekar Cabang Pamekasan)” ini adalah hasil penelitian lapangan yang bertujuan: untuk mengetahui mekanisme penetapan bonus tabungan barokah di BPRS Bhakti Sumekar Cabang Pamekasan dan untuk mengetahui mekanisme penetapan bonus tabungan barokah perspektif Fatwa Dewan Syariah Nasional No. 02/DSN-MUI/IV/2000 dan Kompilasi Hukum Ekonomi Syariah Pasal 414 di BPRS Bhakti Sumekar Cabang Pamekasan. Metode penelitian ini menggunakan metode penelitian kualitatif dengan jenis penelitian lapangan (field research), bersifat deskriptif analisis dengan menggunakan pendekatan yuridis empiris. Sumber data dalam penelitian ini berupa sumber data primer dan sekunder dengan metode pengumpulan data berupa observasi, wawancara dan dokumentasi tentang mekanisme penetapan bonus tabungan barokah di BPRS Bhakti Sumekar Cabang Pamekasan yang selanjutnya dianalisis dengan metode induktif yaitu menganalisis data dari fakta-fakta atau hasil-hasil peristiwa nyata yang secara khusus kemudian ditarik kesimpulan yang secara umum atau menjelaskan fakta yang terjadi di BPRS Bhakti Sumekar Cabang Pamekasan kemudian dikombinasikan dengan teori berdasarkan pendekatan yuridis empiris DSN-MUI No. 02/DSN-MUI/IV/2000 dan KHES pasal 414. Hasil penelitian ini menyimpulkan bahwa mekanisme penetapan bonus tabungan barokah di BPRS Bhakti Sumekar Cabang Pamekasan dimana tujuan bonus diberitahukan di awal akad supaya menarik minat nasabah yang persentasenya tidak pasti berkisar 1,80% s/d 2,00% karena persentasenya bisa saja berubah sesuai pendapatan bank kalau naik maka bonus itu dinaikkan pula bonusnya kalau turun maka bonus itu diturunkan pula bonusnya. Salah satu tujuan bank memberitahukan bonus kepada nasabah adalah untuk menarik minat nasabah karena bank tidak mengeluarkan jasa berupa fasilitas ATM. Penetapan bonus tabungan barokah di BPRS Bhakti Sumekar Cabang Pamekasan yang dilakukan dengan praktik memberitahuan bonus tabungan barokah di awal akad pembukaan rekening yaitu 1,80% s/d 2,00% merujuk pada bulan sebelumnya perolehan bonus itu, sesuai dengan perspektif Fatwa Dewan Syariah Nasional No. 02/DSN-MUI/IV/2000 Tentang Tabungan yang berbunyi: “Tidak ada imbalan yang disyaratkan, kecuali dalam bentuk pemberian (‘athaya) yang bersifat sukarela dari pihak bank”. Juga sudah sesuai dengan perspektif Kompilasi Hukum Ekonomi Syariah pasal 414 yang berbunyi: “(1) Mustaudi’ dalam akad wadi’ah dhamanah dapat memberikan imbalan kepada Muwaddi’ atas dasar sukarela. (2) Imbalan yang diberikan sebagaimana pada ayat (1) tidak boleh dipersyaratkan di awal akad”. Kata Kunci: Penetapan Bonus, Tabungan Barokah, DSN-MUI, KHES

The study entitled “The Mechanism of Bonus Determination of Barokah Savings through the Perspective of Fatwa of National Islamic Council No. 02/DSN-MUI/IV/2000 and Compilation of Islamic Economic Law Article 414 (Case Study at BPRS Bhakti Sumekar Branch Pamekasan)” is the results of field research which is aimed to know the mechanism of bonus determination of barokah savings at BPRS Bhakti Sumekar Branch Pamekasan and to know the mechanism of bonus determination of barokah savings through the perspective of Fatwa of National Islamic Council No. 02/DSN-MUI/IV/2000 and Compilation of Islamic Economic Law Article 414 at BPRS Bhakti Sumekar Branch Pamekasan. Method of this study is qualitative research method with the type of field research that is descriptive analysis and sociological juridical approach. Sources of data are primary and secondary sources of data that the collecting data uses observation, interview, and documentation related to the mechanism of bonus determination of barokah savings at BPRS Bhakti Sumekar Branch Pamekasan that the data are analyzed by using inductive method that is analyzing the data from the facts which specifically real events and drawing a general conclusion or explaining the facts which happened at BPRS Bhakti Sumekar Branch Pamekasan, then it is combined with the theory based on sociological juridical approach DSN-MUI No. 02/DSN-MUI/IV/2000 and KHES article 414. The results of this study concluded that the mechanism of bonus determination of barokah savings at BPRS Bhakti Sumekar Branch Pamekasan in which the purpose of bonus informed at the beginning of the contract in order to attract customers with the uncertain percentage of the bonus in the range of 1,80% to 2,00% because the percentage can be changed according to the bank’s revenue, if it goes up then the bonus is increased as well, but if it goes down then the bonus is also lowered as well. One of the purposes of this bonus information is to attract customers because the bank does not provide ATM service facilities. The bonus determination of barokah savings at BPRS Bhakti Sumekar Branch Pamekasan which is done with the practice of informing the bonus at the beginning of the contract when customers open an account as much as 1,80% to 2,00% by referring to the previous month before the customers get the bonus is in accordance with the perspective of Fatwa of National Islamic Council No. 02/DSN-MUI/IV/2000 on Savings which reads: “No reward is required, except in the form of voluntary administration (‘athaya) of the bank”. It is also in accordance with the perspective of Compilation of Islamic Economic Law Article 414 which reads: “(1) Mustaudi’ in wadi’ah dhamanah contract can give rewards for Muwaddi’ on a voluntary basis. (2) Rewards granted as in paragraph (1) should not be required in the initial contract”. Keywords: Bonus Determination, Barokah Savings, DSN-MUI, KHES

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