Analisis Akad Qiradh Terhadap Pembagian Risiko Pada Baitul Maal Wa Tamwil (BMT) di Purwokerto

Abstract

The qiradh contract (mudharabah) in muamalah fiqh establishes an asymmetric risk-sharing mechanism in Baitul Maal wa Tamwil (BMT) in Purwokerto, where rab al-mal (customers) bears financial losses due to external factors, while mudharib (BMT managers) is only responsible in cases of negligence (taqṣīr) or deviations (ta‘addī/ghasab) in business management. This study aims to verify the authenticity of this risk-sharing principle based on hadith fiqh through sanad criticism (jarh wa ta’dil) and matan verification (mutaba’ah and shahih), as well as to examine its implications in BMT Purwokerto practices. Employing a qualitative approach based on hadith analysis referencing primary sources from Kutub Sittah, particularly narrations from Bukhari (2795), Muslim (1597), and Tirmidzi (1232), strengthened by empirical data from BMT Al-Ittihad and Mu'amalah (NPF 1.8-2.2%, OJK 2023), comparisons of the four classical schools, and contemporary fatwas DSN-MUI No. 07/2000 and AAOIFI standards. Results show all analyzed hadiths hold sahih or hasan status (muttafaq ‘alaih), with matan consistently affirming that capital losses are borne by rab al-mal except in cases of mudharib negligence; minor textual variations (mudharib as ajir) do not alter the essence of asymmetric risk, and historical criticism rejects the Zahiri view (proportional loss) as it contradicts the Prophet's socio-economic context. BMT Purwokerto practices are 85% compliant via GPS audits and ta'widh clauses, but 15% gap in ribawi guarantees. The study concludes that the qiradh principle is authentic and relevant for modern BMT through AI-based KYC, shariah escrow, raqabah dashboards, and NPF mitigation <2% in line with OJK regulations.