ANALISIS SISTEM BAGI HASIL SISA HASIL USAHA (SHU) KOPERASI SYARIAH SOLUSI BERSAMA LAMLHOM DALAM PERSPEKTIF AKAD SYIRKAH

Abstract

This study focuses on analyzing the profit-sharing system of the Remaining Operating Results (SHU) at the Solusi Bersama Lamlhom Sharia Cooperative (Kopsyah SBL), located in Lhoknga District, Aceh Besar, from the perspective of the syirkah contract. It employs a qualitative research method with a juridical-empirical approach. Primary data were obtained through structured interviews and observation, while secondary data were sourced from SHU accountability reports and relevant articles. The findings reveal that SHU distribution at Kopsyah SBL is carried out by allocating annual packages to all active members, without differentiating based on capital contribution, business services, or financing amounts. All members collectively benefit from the cooperative’s business outcomes. According to the syirkah contract, SHU is not part of the syirkah formulation, as it does not represent profits agreed upon at the outset of the contract between Kopsyah SBL and members utilizing syirkah-based services. However, the SHU distribution system at Kopsyah SBL aligns with a tabarru’ (social) contract, which conforms to sharia principles such as justice, transparency, and mutual agreement. Thus, the SHU distribution system at Kopsyah SBL is in accordance with Islamic legal principles.