CASH BUDGET DALAM SISTEM BISNIS SYARIAH
DOI:
https://doi.org/10.21580/economica.2014.5.1.764Keywords:
Cash Budget, Mudharabah, Sistem Bisnis SyariahAbstract
Studi ini membuktikan bahwa cash budget yang dilaksanakan dalam sistem bisnis syariah dapat memberikan solusi yang efektif dalam perencanaan bisnis bagi hasil dan sekaligus dapat memberikan solusi yang sangat baik dalam permasalahan biaya dan defisit. Pilar terbangunnya cash budget yang Islami adalah sistem permodalan bagi hasil mudharabah di mana pemodal (shahib al-mal) memberikan sokongan keuangan yang sangat kuat dan siap bekerjasama dalam menghadapi risiko biaya dan defisit, pola penerimaan yang sesuai dengan prinsip syariah, pola pengeluaran yang sesuai dengan prinsip syariah, dan langkah penyelesaian defisit yang adil dan tepat. Dalam hal penyelesaian defisit, besarnya penambahan biaya ditentukan oleh nilai saldo yang wajar dan defisit riilnya.
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