ABSTRAK Skripsi ini berjudul “ANALISIS PRODUK TABUNGAN MUDHARABAH DALAM PERSPEKTIF KHES dan PERMENKUKM NO. 16 TAHUN 2015 (Studi Kasus KSP DANA SEJAHTERA Unit Syariah Kabupaten Lamongan)”, penelitian ini bertujuan untuk mengetahui mekanisme produk Tabungan Mudharabah di KSP DANA SEJAHTERA Unit Syariah Kabupaten Lamongan dan menganalisis produk Tabungan Mudharabah dalam perspektif Kompilasi Hukum Ekonomi Syariah dan Peraturan Menteri Koperasi Usaha Kecil Menengah No. 16 Tahun 2015. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian lapangan (field research) yang bersifat kualitatif, yang bersumber dari data primer yang diperoleh pada saat melakukan penelitian di KSP DANA SEJAHTERA Unit Syariah Kabupaten Lamongan dan didukung dengan data sekunder yang dapat diperkuat dengan literatur sebagai pendukung. Penelitian ini bersifat deskriptif analisis, dengan menggunakan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Adapun pendekatan yang digunakan adalah yuridis empiris yang kemudian dianalisis dengan menggunakan pola fikir induktif. Berdasarkan hasil penelitian di lapangan terkait dengan mekanisme produk Tabungan Mudharabah, nasabah memenuhi proses administrasi yang telah ditetapkan oleh koperasi, dalam penentuan nisbah bagi hasil KSP DANA SEJAHTERA Unit Syariah Kabupaten Lamongan hanya menjelaskan besarnya nisbah yang diperoleh nasabah dan tidak menjelaskan besarnya nisbah yang diperoleh koperasi atas Tabungan Mudharabah, ini tidak sesuai dengan KHES pasal 192. Mengenai nama produk Tabungan Mudharabah pada KSP DANA SEJAHTERA Unit Syariah Kabupaten Lamongan atas dasar inovasi koperasi tidak atas pertimbangan dan persetujuan DPS, ini tidak sesuai dengan PERMENKUKM No. 16 Tahun 2015 pasal 24, (b). Selain itu penyaluran dana Tabungan Mudharabah disalurkan pada produk konsumtif dan produktif, ini tidak sesuai dengan PERMENKUKM No. 16 Tahun 2015 pasal 21, (b). Kata kunci : Tabungan Mudharabah, Kompilasi Hukum Ekonomi Syariah, Peraturan Menteri Koperasi dan Usaha Kecil Menengah No. 16 Tahun 2015.

ABSTRACT This thesis entitled "ANALYSIS OF MUDHARABAH SAVING PRODUCTS IN THE PERSPECTIVE OF KHES and PERMENKUKM NO. 16 YEAR 2015. (Case Study of KSP DANA SEJAHTERA Sharia of Lamongan unit). The background of this case is the product of Mudharabah Savings in KSP DANA SEJAHTERA. The naming of cooperative innovation using mudharabah contract uses profit sharing system. Society as shohib al-maal and cooperative as mudharib. The cooperative provides a share of profits to shohib al-maal. In the mudaraba agreement there is a provision concerning the profit-sharing ratio must be clear and definite between the two parties who commit the contract. The cooperative does not provide an explanation on the share of profit-sharing obtained by the cooperative on Mudharabah Savings. The cooperative only gives an explanation of the portion of profit sharing that will be obtained by shahib al-maal. In addition, funds from Mudharabah Savings are channeled to consumptive and productive products in the cooperative. This research is focused to know the product of Mudharabah Savings in the perspective of Compilation of Islamic Economic Law and PERMENKUKM No. 16 of 2015. This research uses qualitative field research, which is from the primary data obtained during the research in KSP DANA SEJAHTERA Sharia Unit of Lamongan. Furthermore, this research is also supported by secondary data which can be strengthened. This study is a descriptive analysis, using data collection techniques through interviews, observation, and documentation. The approach used is empirical juridical which is analyzed by using inductively thinking pattern. Based on the results of field research related to Mudharabah Savings product is not named by approval and supervision Sharia Supervisory Board (DPS) because KSP DANA SEJAHTERA Sharia Unit does not have DPS and Mudharabah Savings product is still under development process. Mudharabah Savings Mechanism using mudharabah muthlaqah contract, on the determination of NISBA for the results of the KSP less explanation of the size of the ratio obtained by the cooperative on Mudharabah Savings. This hail is not in accordance with KHES section 192. Furthermore, regarding the business activities of KSP DANA SEJAHTERA in the distribution of its fund is allocated to the business that is consumptive and productive. It is not in accordance with PERMENKUKM No. 16 of 2015 article 21 paragraph (b). Keywords: Mudharabah Savings Account, Compilation of Sharia Economic Law, Ministerial Regulation of Cooperatives and Small Medium Enterprises. 16 of 2016.

Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal