SISTEM MU?ĀRABAH DAN APLIKASINYA PADA BANK SYARIAH MANDIRI CABANG PALU

Bank Syariah Mandiri is a state bank who first introduced a system of sharia. In a way, this bank was applying one system of cooperation with customers called mu?ārabah. The systems of mu?ārabah are also applicated in the Bank Syariah Mandiri Branch Palu, which was established in 2003. This study discusses the theory and application of mu?ārabah system in Bank Syariah Mandiri Branch Palu. The results showed that the application of mu?ārabah system in Bank Syariah Mandiri Branch Palu has not been fully realized purely in accordance with the theoretical foundation of mu?ārabah system suggested by experts, despite the commitment of Bank Syariah Mandiri Branch Palu to customers has increased significantly.