Haryadi Jaka Susila
Sekolah Tinggi Ilmu Ekonomi Balikpapan
jaka@stiebalikpapan.ac.id

Abstract
BNI Syariah is one of the sharia banks in Indonesia that uses a profit-sharing system in its operational activities. One of the products is mudharabah, the financing of which is Distribute to BMT and cooperatives. This research was conducted to determine how the implementation and risk of mudharabah financing at BNI Syariah Balikpapan Baru Branch.
Researchers used a qualitative methodology with a descriptive approach in carrying out the research. To obtain the desired data, researchers used primary data sources and secondary data sources. The data collection techniques used was interviews and documentation. After the data is collected, then the data is analyze, and its validity is tested using the interactive model analysis technique
The results showed that each application for mudharabah financing at BNI Syariah Balikpapan Baru branch was submitte in writing and went through a rigorous feasibility verification process. The risk of loss borne by BNI Syariah bank as shahibul maal in mudharabah financing is high.