The profit sharing system can be applied in a business run by two or more
parties. The profit sharing system is carried out by dividing the profits obtained in
running a business based on an agreement. Profit sharing in its implementation is
not allowed to have an element of tyranny in it. The purpose of this study is to
determine the practice of profit sharing in shirkah cooperation in slaughter
chicken farming business in Pengadegan District and to find out the perspective of
DSN-MUI fatwa Number 114 / DSN-MUI / IX / 2017 on the practice of profit
sharing in shirkah cooperation in slaughter chicken farming business in
Pengadegan District.
This research type used is field research. Data collection techniques are carried out
by interviews, observation, and documentation. The data analysis technique in this study
is an inductive technique, using primary data that is analyzed qualitatively with
descriptive methods to obtain more general conclusions.
The results of this study indicate that in practice, the slaughter chicken
farming business in Pengadegan District, Purbalingga Regency generally met the
pillars and requirements for shirkah cooperation, however the distribution of
losses in the slaughter chicken farming business in Pengadegan District has not
been in accordance with the fatwa of DSN-MUI Number 114 / DSN-MUI / IX /
2017 concerning shirkah, because if there are losses such as dead chickens
exposed to viruses or seeds given are not good, the losses are only borne by
farmers. In addition, the distribution of business results with a contract system can
also harm one party, namely if the price of chicken in the market is falling and
farmers continue to get results according to the contract price, it can harm one
party, namely the company.