ABSTRACT

Name : Jhonny Akbar

Students Reg. No. : 805001214020
Concentration : Sharia Economics
Thesis Title : The Implementation of Profit Sharing Contract
in the
Agricultural Sector ( A Study on the Onion
Farmers in
Mampu Village of Enrekang Regency)

The study, in general, was aimed at determining and

describing the implementation of profit sharing contract of the
onion farmers in Mampu Village of Enrekang Regency. The
specific objectives were: 1) to identify and describe the review of
Islamic economic principles to the implementaion of the profit
sharing contract of the onion farmers in Mampu Village of
Enrekang Regency, 2) to identify and describe the factors
underlying the implementaion of the profit sharing contract of
the onion farmers in Mampu Village of Enrekang Regency, 3) to
indentify and describe the implementation result of the profit
sharing contract to the justice of the onion farmers in Mampu
Village of Enrekang Regency.
The study was a qualitaive research using the
phenomenological approach. The sources of research data were
the landowners, farmers, community leaders and religious
leaders. Interview, documentation and reference searching were
employed in collecting the data which then processed and
analyzed through four stages i.e data collection, data
presentation, and drawing conclusion.
The study results revealed that the profit sharing
collaboration conducted by the onion farmers in Mampu Village
was identified as Mattesan Uma term or bisect model (1:1)
between landowners and farmers, the existing collaboration was
not referred and not inaccordance with the law No. 2, 1960
regarding a profit sharing, yet it was applied based on legal
tradition conducted orally on the basis of trust. The practice was
also not entirely relevant to the muza>raah contract found in
fiqh muamalah, but it was in accordance with the principles of
Islamic economics. Furthermore, some factors underlying the
implementation of the profit sharing contract were time
constraints and the desire to increase revenue so as to create a
sense of mutual help (Saro Mase) in the form of a mutual
assistance practice and had an implication on the development
of non-governmental activities through zakat, infaq and sadaqah.
The positive effects brought about the collaboration amongst the
onion farmers in Mampu Village were able to achieve the welfare
of landowners and farmers, as well as the fulfillment of the
farmers needs. Besides, such cooperation would create a
harmonious state regardless of social status in society. While the

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negative effect of the unimplemented profit sharing regulation

was not entirely relevant to fiqh muamalah and the diversion of
mandate by farmers. As for the revenue issue of profit sharing
was done in an open way between landowners and farmers.
Likewise when a loss, it was fully borne by the landowners and
providing compensation in the form of condolence fund (Asse
Penawa) to the farmers. It offered a justice consequence that
eventually led to the commonweal.
The implications of this research were: 1) the Mampu
Village Community should be open to learning about the
existence of law that regulated the profit sharing collaborations,
as well as the rules for profit sharing in fiqh muamalah; 2) the
local government should make a local regulation that could be
complied by community in a onions profit sharing collaboration,
particularly to the agricultural agency of Enrekang that should
routinely conduct a dissemination to the community; 3) the next
researchers should be more deeply reviewed on the existence of
common law (urf) combined with the principles of Islam and the
profit sharing regulations.

Keyword : Amanah, Mattesan Uma, Profit Sharing, Custom,

Islamic Economic
Principles.