ANALISIS PERHITUNGAN BAGI HASIL DALAM CROWDFUNDING

Abstract

Wali Songo Islamic Boarding School operates the Kafi Mart store with a crowdfunding model in its capital, where financing and profit sharing are carried out based on the principles of a cooperation agreement. In this case, capital contributions come from two main sources, namely: the Wali Songo Foundation and investors. Therefore, it is necessary to have an appropriate profit sharing calculation method that must be applied by the Kafi Mart store so that it is easy to understand and comprehend by investors and can also be a benchmark for the profits that will be calculated for the results. This study aims to determine how the concept of calculating crowdfunding profits is applied in the Kafi Mart store and to analyze the profit sharing in crowdfunding with the profit sharing method whether it is appropriate and can help efficiency in the process of distributing profits in profit sharing. The method used in this study is qualitative research, with the type of field research, data collection techniques with observation, documentation interviews, the object of this study is the profit sharing calculation method in crowdfunding at the Kafi Mart Wali Songo store.

The results of this study are the implementation of the concept of profit sharing calculation in the Kafi Mart store, namely by using the musyarakah agreement and in the application of the profit sharing method using profit sharing with the given estimate of 40% for the Wali Songo Foundation, 35% for Members, 20% for Business Development, and 5% for Zakat, Infaq or Shodaqoh. The calculation of profit sharing in crowdfunding applied in the Kafi Mart store is in accordance with the principle of profit sharing, it is also known that there are only 3 business units whose profit sharing can be calculated using profit sharing, namely Kafi Corner, Konveksi, and BSI Link. This can be seen from the profit sharing calculation system applied in the Kafi Mart store is by distributing SHU (Remaining Business Results) which no longer need to be reduced by operational costs, which means that the calculation of the profit sharing distributed is net profit/net profit not in the form of margin/gross profit.