MANAJEMEN RESIKO OPERASIONAL PEMBIAYAAN MUDHARABAH

Abstract

Akad mudharabah is believed to be able to boost the productivity of the real sector and be a solution to the economic crisis, because it can eliminate the element of interest. However, in practice, Islamic banking applies more contracts based on buying and selling (murabahah) in various levels. This is motivated by the large risk borne by Islamic banks if they apply a mudharabah contract. Many risks will be borne from the mudharabah contract, but that does not mean that the mudharabah contract cannot be developed. Islamic banking can carry out good risk mitigation, so that the mudharabah contract is again applied properly. The results of the research found are risks in the mudharabah contract, namely: First, agency problems. Second, the issue of guarantees. Third, the role of investors and management. Fourth, the effect of time diversification on equity. Fifth, asset management. Islamic banking can apply risk mitigation, namely: First, the determination of guarantors and fixed assets as collateral. Second, establish the maximum ratio of operating expenses to operating income. Third, the application of the principle of profit and loss sharing in capital participation contracts and reveue sharing in fund raising contracts.