Al hadiza, Nur Laila (2025) PROFIT-SHARING PRACTICES BETWEEN VILLAGE-OWNED ENTERPRISES (BUMdes) AND MSMEs AT BUMdes SAMBIREJO MART IN THE PERSPECTIVE OF FIQIH MU’AMALAH IN 2024 (STUDY IN SAMBIREJO VILLAGE, NGAWI REGENCY). S1 Undergraduate thesis, Universitas Darussalam Gontor.

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Abstract

Ngawi is a sub district located in East Java Province that has several economic sectors, one of which is Micro, Small, and Medium Enterprises (MSMEs). These still need to be analyzed regarding the profit-sharing practices that occur between BUMdes Sambirejo Mart and the MSMEs around Sambirejo village in accordance with Sharia principles, as viewed from the perspective of fiqh mu’amalah. Additionally, the relationship is not only based on the Quran and Hadisth but also involves mutual satisfaction between the parties involved. The problem in this research is how BUMdes Sambirejo Mart shares profits with the MSMEs around Desa Sambirejo, and how this profit-sharing practice is viewed from the perspective of mu’amalah fiqh in Desa Sambirejo, Ngawi Mantingan. This research aims to conduct an analysis of fiqh mu’amalah regarding the distribution of profits through BUMdes Sambirejo Mart with the surrounding MSMEs in Desa Sambirejo. The research method used in this study is field research with a descriptive approach. Data collection in this study was conducted through observation, documentation, and direct interviews with the owners and the community around Desa Sambirejo. The research results show the presence of indicators of the principles of fiqh mu’amalah that were successfully implemented during the profit-sharing practice with the application of sharia principles, as well as the mutual consent between both parties, the benefits for Desa Sambirejo, and contributions to the economy in Desa Sambirejo, Ngawi Mantingan. Advice for BUMdes Sambirejo Mart to further enhance knowledge related to profit-sharing practices and trade that comply with Islamic law, and advice for future writers to deepen their understanding of fiqh mu’amalah as a guideline for human life in accordance with the Qur’an and Hadith. Keywords: Profit sharing, MSMEs, Fiqh Mu’amalah.

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