MEKANISME PEMBAGIAN HASIL DAN PERHITUNGAN NISBAH PADA PRODUK TABUNGAN HAJI BERBASIS AKAD MUDHARABAH(STUDI KASUS BSI KCP TASIKMALAYA HZ MUSTOFA)

Abstract

Produk tabungan haji berbasis akad mudharabah di Bank Syariah Indonesia (BSI) berfungsi sebagai sarana pengelolaan dana yang produktif selama masa tunggu keberangkatan haji. Penelitian ini bertujuan menganalisis mekanisme pembagian hasil dan perhitungan nisbah pada Tabungan Haji BSI KCP Tasikmalaya HZ Mustofa. Penelitian menggunakan pendekatan kualitatif deskriptif melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa akad mudharabah dilaksanakan secara tertulis melalui Syarat Umum Pembukaan Rekening (SUPR). Nisbah yang berlaku adalah 96% untuk bank dan 4% untuk nasabah, dihitung berdasarkan gross revenue dan dikenakan pajak penghasilan sebesar 20%. Perhitungan dilakukan secara terpusat dan dikreditkan langsung ke rekening nasabah. Transparansi dijaga melalui penyediaan mutasi rekening, serta pengawasan Dewan Pengawas Syariah. Meskipun porsi nisbah nasabah relatif kecil, kepatuhan terhadap prinsip syariah menjadi keunggulan utama produk ini.

Kata Kunci: Tabungan haji; Mudharabah; Nisbah; Bank Syariah; Keuangan syariah

Abstract

Mudharabah-based hajj savings products at Bank Syariah Indonesia (BSI) serve as a productive fund management instrument during the hajj waiting period. This study aims to analyze the profit-sharing mechanism and nisbah calculation of the hajj savings product at BSI KCP Tasikmalaya HZ Mustofa. A descriptive qualitative approach was employed using interviews and documentation. The findings indicate that the mudharabah contract is formally implemented through the General Account Opening Terms (SUPR). The applicable nisbah is 96% for the bank and 4% for customers, calculated based on gross revenue and subject to a 20% income tax. The calculation is centrally processed and directly credited to customers’ accounts. Transparency is maintained through account statements, with oversight by the Sharia Supervisory Board. Although the customer’s profit share is relatively small, compliance with Sharia principles remains the product’s primary advantage.

Keyword: Hajj savings; Mudharabah; Profit-sharing ratio; Bank Syariah Indonesia; Islamic finance