摘要：Rice farming is one of agriculture that developed in Kampar Regency. Distribution of rice fields in Kampar regency have an area of 7,632 hectares with a total production 37189.71 Tons, Rice cultivation is not only produced by the owner of the land, but also tilled by others. Landowners and tenants are woring together using profit sharing system. The formulation of the problem in this research is how the profit sharing system implemented in rice farming and comparing with the concept of the profit sharing system in Islamic economic. The purpose of this study is to determine the profit sharing system for rice farming in the Kampar Regency and the suitability with the concept of profit sharing system in the Islamic Economics. The method used in this research is descriptive qualitative expected to answer the problem and research objectives. The results showed that the implementation of profit sharing system by customs, agreements made orally and seed borne by the tenants and the landowner, does not mentioned the term and the end of the agreement, the profit sharing ratio determined based on the custom of each area in Kampar Regency, landowners are generally not involved in harvesting rice but some are involved in harvesting. The risk if there is crop failure will be accepted as the responsibility by both parties. And if there is a dispute between landowners and tenants, they want resolved by consultation. Implementation of the profit sharing system in rice farming in Kampar generally been in accordance with the Islamic sharia. Only two variables are not in accordance with Islamic law which is the term and the duration of the agreement, and also the involvement of landowners in the harvesting.
关键词：Profit Sharing System; Muzara'ah or Mukhabarah
