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PROFITABILITY ANALYSIS BASED ON PRODUCTION COSTS IN RICE COMMODITIES: A SHARIA PERSPECTIVE

Author: Farahiya Hana Nabila1*, Novi Puspitasari2, Isti Fadah3
Publisher: Zenodo
DOI: 10.5281/zenodo.17695716
Source: https://zenodo.org/records/17695716/files/ISRGJEBM4752025.pdf
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DOI: 10.5281/zenodo.17695716
110
ISRG PUBLISHERS
Abb e ia ed Key Ti le: Is g J Econ Bus Manag
ISSN: 2584-0916 (Online)
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Volume – III Issue - VI (No embe -Decembe ) 2025
F equency: Bimon hly
PROFITABILITY ANALYSIS BASED ON PRODUCTION COSTS IN RICE
COMMODITIES: A SHARIA PERSPECTIVE
Fa ahiya Hana Nabila1*, No i Puspi asa i2, Is i Fadah3
1, 2, 3 Facul y o Economics and Bussiness, Uni e si y o jembe , Indonesia
| Recei ed: 16.11.2025 | Accep ed: 20.11.2025 | Published: 24.11.2025
*Co esponding au ho : Fa ahiya Hana Nabila
Facul y o Economics and Bussiness, Uni e si y o jembe , Indonesia
Abs ac
The pu pose o his s udy is o explo e mo e deeply he applica ion o coope a ion, explo e he calcula ion o ice p oduc ion cos s
in he ield, and compa e he calcula ion o p o i abili y be ween he ield and he sha ia pe spec i e. The applica ion o
coope a ion is ca ied ou using he heo y o muza a'ah con ac s and e bal ag eemen s. This s udy uses a quali a i e me hod
wi h semi-s uc u ed in e iews. Pu posi e echniques a e used in his s udy. In o man s in his s udy amoun ed o 8 people
consis ing o 4 land owne s and 4 enan a me s. Resea che s conduc ed esea ch in wo sub-dis ic s, namely Wuluhan Dis ic ,
Ampel Village and Ambulu Dis ic , Andongsa i Village in Jembe Regency because he majo i y o he popula ion wo ks as
a me s and he geog aphical condi ions o ag icul u al land a e qui e ex ensi e and la ge. The esea ch pe iod was a ound
Augus -No embe 2025. The calcula ion o p o i abili y acco ding o he cus oms o he communi y in Wuluhan Dis ic , Ampel
Village and Ambulu Dis ic , Andongasa i Village ga e ise o a phenomenon whe e one o he sha ec oppe s el dissa is ied
because hey we e no included in he calcula ion o p o i /p o i abili y due o unequal access o in o ma ion, unw i en
ag eemen s/con ac s, unw i en p o i s and he dependence o sha ec oppe s on landowne s. Sha ec oppe s conside ed he
o mula ha did no di ec ly conside hei ha d wo k, hey el dissa is ied. This equi es calcula ions in acco dance wi h sha ia
p inciples using G oss Ma gin (GM) and Ne Fa m Income (NFI). Howe e , landowne s and o he sha ec oppe s we e sa is ied
wi h he calcula ion o p o i abili y acco ding o he communi y's daily habi s because i was in acco dance wi h he heo y o
P o i and Loss Sha ing.
Keywo ds: P o i abili y; Muza a'ah Con ac Theo y; P o i and Loss Sha ing Theo y; G oss Ma gin; Ne Fa m Income
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DOI: 10.5281/zenodo.17695716
111
INTRODUCTION
Indonesia is an ag a ian coun y, wi h ag icul u e being he p ima y
sou ce o income. Widely ecognized as an ag a ian na ion, he
ag icul u al sec o is conside ed capable o conse ing na u al
esou ces, p o iding li elihoods, and employmen o he majo i y
o he Indonesian people. The ag icul u al sec o plays a c ucial
ole in Indonesia's li e, de elopmen , and economy (BPS, 2021).
Jembe Regency is one o he ag opoli an a eas in Eas Ja a.
Jembe Regency possesses a subs an ial ag icul u al land a ea. As
o 2024, he a ea o ice paddies was 86,685.56 hec a es, o
app oxima ely 26.32%. The ice ha es ed a ea om Janua y o
Ap il 2025 eached app oxima ely 120.44 housand hec a es, wi h
ice p oduc ion eaching 313.20 ons, compa ed o 279.24 ons in
2024. This indica es Jembe Regency's subs an ial ice p oduc ion.
Simila ly, Wuluhan Dis ic , Ampel Village, and Ambulu Dis ic ,
Andongsa i Village, wo sub-dis ic s in Jembe Regency wi h
subs an ial ice paddies, u ilize a p o i -sha ing sys em, and mos o
he popula ion is engaged in a ming (BPS, 2024). Wuluhan
Dis ic , Ampel Village, and Ambulu Dis ic , Andongsa i Village,
whose esiden s mos ly wo k as a me s due o he geog aphical
condi ions ha a e s ill used as ag icul u al land and hey a e
passed down om gene a ion o gene a ion o plan ice o hei
child en and g andchild en as p o isions o la e o ea n income
and mee daily needs. Wuluhan Dis ic , Ampel Village, Ambulu
Dis ic , Andongsa i Village, many implemen a p o i -sha ing
sys em be ween landowne s and enan a me s.
P oduc ion cos s a e ac i i ies ha maximize p o i s o he
sac i ices o expenses incu ed by a me s in managing hei
businesses. Ag icul u al p oduc ion cos s a e di ided in o wo
ca ego ies: ixed cos s and a iable cos s. Fixed cos s include land
axes and equipmen , while a iable cos s include seeds, e ilize ,
labo , and land a ea (Yuliana, 2024). Calcula ing p o i abili y
based on p oduc ion cos s o ice commodi ies will a ec he
p o i abili y ecei ed by landowne s and a me s. P o i abili y is
he abili y o a business o achie e ne p o i om ope a ional
capi al expendi u es/p oduc ion cos s. P o i abili y is he o al
e enue minus o al cos s. P o i is de e mined by wo ac o s:
e enue and cos s. I he change in e enue is high compa ed o he
change in cos s o each ou pu , he p o i will inc ease, and ice
e sa. P o i is maximized i he change in e enue is highe han
he change in p oduc ion cos s (A i in, 2024). In gene al, a me
income is in luenced by se e al componen s: p oduc ion olume,
selling p ice, and cos s. Achie ing he success o a ming ac i i ies
depends on managemen . E en i ice p oduc ion cos s a e
a ailable, wi hou p ope managemen , he use o o he ice
p oduc ion cos s will no p oduce op imal esul s (Yuliana, 2024).
Calcula ing ice p oduc ion cos s is c ucial in de ail. This will
a ec he p o i sha ing ecei ed by a me s. The ideal calcula ion
in he heo y o p oduc ion cos -based p o i abili y o ice
commodi ies is using G oss Ma gin (GM) and Ne Fa m Income
(NFI). G oss Ma gin (GM) is he emaining income o a business
a e deduc ing he cos o p oduc ion. Meanwhile, Ne Fa m
Income (NFI) is he wages ecei ed by landowne s and
sha ec oppe s o labo , managemen , and pe sonal capi al (A i in,
2024).
One o he a me s' successes is he ai dis ibu ion o ha es s,
which does no disad an age ei he pa y. In he ini ial in e iew
su ey, ou landowne s om h ee sub-dis ic s en e ed in o an
ag eemen be ween he landowne and he enan a me s, whe e
he seeds and cos s we e sou ced om he landowne . The
ag icul u al land managed and handed o e o he enan a me s
was hen di ided in hal . The collabo a ion be ween he landowne
and he enan a me s, whose ag eemen was in acco dance wi h
he p o i -sha ing, was de e mined using a p o i -sha ing sys em.
P o i abili y calcula ions we e in acco dance wi h daily p ac ices
wi hou using he p o i abili y heo y o mula in ag icul u e. This
was as exp essed by landowne s M . Hend a, M . Anwa , M .
Susilo, and M . Yoko. The landowne s we e unable o manage
hei land, due o a lack o labo , o he la ge a ea o numbe o
c ops being cul i a ed. They s a ed ha eco ding p o i abili y
calcula ions based on p oduc ion cos s was no done in de ail,
esul ing in unclea and un ai dis ibu ion wi h enan a me s.
Fa me s such as M . Joko, M . Rahma , M . Samo, and M . Romo,
whose li elihoods a e as a me s, exp essed hei easons o
collabo a ing wi h landowne s because hey lack ag icul u al land
o cul i a e o gene a e income and mee hei daily needs. The
collabo a ion be ween he wo pa ies is mu ually bene icial and
complemen a y (A ie , 2021). Rega ding he dis ibu ion o ice
ha es p oceeds, a me M . Joko exp essed dissa is ac ion
because he was no included in he p o i -sha ing calcula ions, he
eco ding o p o i s was no de ailed, and i was no commensu a e
wi h he wo k hey did. This issue is expec ed o help a me s
ecei e p o i sha ing in acco dance wi h wha hey ha e done o
mee hei daily needs. This coope a ion be ween a me s should be
ai in ob aining ha es esul s, namely p o i abili y in sha ing he
esul s/p o i s be ween landowne s and a me s. This is no in
acco dance wi h Sha ia p inciples, which a e based on jus ice, non-
a bi a iness, and us wo hiness. Based on e bal coope a ion
acco ding o he sha ia pe spec i e, wha is ca ied ou is mu ual
assis ance and ai coope a ion in sha ing he ha es be ween he
land owne and he pe son who is capable o managing he land o
p oduce some hing (Rosmiya i, 2021).
This also con adic s he P o i and Loss Sha ing (PLS) heo y,
which de ines p o i sha ing as he ne esul o o al e enue minus
he cos s incu ed o gene a e ha e enue. The sha ing p ocess
ex ends beyond p o i s o losses. Loss sha ing e e s o he di ision
o losses, whe eby each pa y sha es a po ion o he losses
incu ed by he business. F om an Islamic pe spec i e, a p o i -
sha ing sys em mus be based on a p opo ional and clea
dis ibu ion o p o i s and losses (As u i e al., 2021).
The ini ial phenomenon abo e, disco e ed by esea che s, is
suppo ed by Rosmiya i (2021), whe e coope a ion is ca ied ou
e bally wi hou wi nesses and suppo ing legal p ocedu es. The
inal p o i -sha ing ag eemen is usually discussed a he end when
he ha es has a i ed, bu i depends on he landowne . This gi es
ise o dispu es, whe e he sha ec oppe s do no accep he p o i -
sha ing decision based on he coope a ion ag eemen because he
sha ec oppe s eel disad an aged because i is no commensu a e
wi h he wo k hey ha e done. Resea ch om Mongki o (2024),
he e is an imbalance in ce ain pa s o he ha es , he landowne
bea s all he cos s o ice p oduc ion un il ha es , while he
sha ec oppe s do no bea he cos s o ice p oduc ion, bu only
sac i ice hei ene gy and ime. Simila o esea ch om Puspi asa i
(2020), he p o i -sha ing calcula ed based on cus oms in
Bangsalsa i illage is a 4:1 a io. This phenomenon is in e sely
p opo ional o esea ch conduc ed by esea che s. This is also
suppo ed by esea ch om Ok a iani (2024) O he 10 a me s, 8
en e ed in o ag eemen s in acco dance wi h sha ia p inciples, while
2 did no . All eigh a me s who en e ed in o he ag eemen
complied wi h he p inciples o Islamic ju isp udence ( iqh) in he
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p o i -sha ing sys em and we e ele an o he ag eemen . The
landowne s calcula ed p o i abili y based on communi y cus oms
in he ag eemen .
Based on p e ious esea ch, a esea ch gap was ound: many
a me s we e unawa e o and did no use Ne P o i Income (NFI)
in calcula ing p o i abili y. Landowne s and enan a me s simply
used hei usual p o i -sha ing p ac ices. The e o e, combining
p e ious esea ch and ini ial obse a ions in he ield, he
collabo a ion be ween landowne s and enan a me s in ice
cul i a ion is a p o i -sha ing sys em.
Based on p elimina y esea ch, he sys em o coope a ion be ween
landowne s and ice cul i a o s is implemen ed in Jembe
Regency, especially in Wuluhan Dis ic , Ampel Village and
Ambulu Dis ic , Andongsa i Village because many people in he
h ee dis ic s ea n hei li ing as a me s. In p ac ice, landowne s
and ice cul i a o s calcula e ice ha es s no h ough simple
calcula ions, wi hou using a sys ema ic p oduc ion cos accoun ing
app oach. This c ea es a gap be ween p ac ical calcula ions in he
ield and calcula ions using ag icul u al o mulas using Ne Fa m
Income (NFI). Some imes, a me s ca elessly use p o i abili y
calcula ions based on ice p oduc ion cos s ha a e no in
acco dance wi h sha ia p inciples ha bene i bo h pa ies. Fa me s
eel disad an aged by his. This is con a y o he heo y o P o i
and Loss Sha ing (PLS) whe e p o i s and losses a e calcula ed
based on wha hey do wi h hei espec i e po ions. The
objec i es o his esea ch a e (1) o u he explo e he applica ion
o coope a ion be ween land owne s and enan a me s, (2) o
explo e p o i abili y calcula ions based on ice p oduc ion cos s in
he ield (3) o analyze he compa ison o p o i abili y calcula ions
based on ice commodi y p oduc ion cos s be ween ield p ac ices
and he sha ia pe spec i e.
LITERATURE REVIEW
P o i and Loss Sha ing Theo y
P o i -sha ing is a p o i -sha ing calcula ion based on he ne
income a e deduc ing he cos s incu ed o gene a e ha income.
Howe e , he dis ibu ion is no limi ed o p o i s, bu also o
losses, which is e e ed o as a p o i and loss sha ing ag eemen .
Loss sha ing is a di ision o losses whe eby i a business
expe iences losses, each pa y will bea he sha e acco ding o hei
espec i e po ions. In Islam, he p o i -sha ing sys em leads o a
p opo ional and clea dis ibu ion o p o i s and losses (p o i and
loss sha ing).(As u i e al., 2021).
Muza a'ah Con ac
Muza a'ah comes om he A abic wo d al-za 'u, which means
plan . Muza a'ah is in he cul i a ion o land (o he people) whe e
he cos s o cul i a ion and seeds a e bo ne by he landowne , a
po ion o he esul s (1/2, 1/3, o 1/4) as a p o i sha ing.
Acco ding o M. Ali Hasan, coope a ion be ween landowne s and
cul i a o s is called pa oan sawah, he con ac is no w i en, only
e bal (Widya, 2022). F om a sha ia pe spec i e, namely om he
Hana i al-muza a'ah, i is a con ac o ha es p oduc ion ca ied
ou simul aneously be ween he landowne and a me o sha e he
ha es be ween hem acco ding o he ag eemen . The landowne
makes paymen s o he a me o he land is leased o he a me
and can ecei e he esul s.
P o i abili y
Fa ming p o i abili y is a calcula ion o de e mine he compa ison
be ween p o i s and o al cos s incu ed.(P a iwi, 2021).
P o i abili y analysis in a ming businesses using G oss Ma gin
(GM) and Ne Fa m Income (NFI) wi h he o mula:
GM = TR-TVC
In o ma ion :
TR : To al Re enue (Recep ion)
TVC : To al Va iable Cos (To al Va iable Cos s
NFI = GM-TFC
In o ma ion :
GM : G oss Ma gin
TFC : To al Fixed Cos
P oduc ion cos
P oduc ion cos s hemsel es a e de ined as all he sac i ices made
o plan s so hey can g ow well and p oduce good yields.
P oduc ion cos s signi ican ly de e mine he size o he p oduc ion
ob ained.(Sada e al., 2023).
Seed Cos
The subop imal p oduc ion quali y is usually due o land
owne s/manage s no using supe io seeds in sowing due o he
high p ice o seeds, so a me s choose o dina y seeds o educe
p oduc ion cos s, which esul s in less han op imal p oduc ion
quali y. Rice seeding is usually done on d y land ( egal), and he
ice seeds o be plan ed a e selec ed based on be o e he ice
ha es by selec ing he ice g ains.(Sada e al., 2023).
Fe ilize Cos s
Main aining soil e ili y is achie ed h ough e iliza ion. Fe ilize
applied o ice will esul in a good ice ha es . This will inc ease
ag icul u al p oduc ion and di ec ly impac ood a ailabili y
(Ha ono, 2022). Acco ding o he Indonesian Minis y o
Ag icul u e Regula ion No. 40/Pe men an/OT 140/04/2007, h ee
gene al policies on e iliza ion ha e been es ablished in he
e ilize ecommenda ion e e ence o ice plan s based on
speci ic balanced e iliza ion. The objec i es o his policy a e o
inc ease ice p oduc ion, imp o e e ilize e iciency, and
implemen a heal hy and en i onmen ally iendly p oduc ion
sys em.
Pes icide Cos s
Pes icides a e all chemical subs ances, o he ma e ials, and
mic oo ganisms and i uses used o e adica e, p e en , and kill
pes s, diseases, and weeds ha dis up plan s. Pes icides a e oxic
subs ances ha ha e he po en ial o cause nega i e impac s on he
en i onmen and biodi e si y, so hei managemen mus be ca e ul
(Regula ion o he Minis y o Ag icul u e o he Republic o
Indonesia No. 43 o 2019). Based on he ype o o ganism whose
popula ion is con olled and unc ions in con olling pes s, weeds,
plan pa hogens, and nema odes, pes icides a e g ouped in o
insec icides, he bicides, ungicides, and nema icides. Con olling
a s is called oden icides and snails (aca icides) (Fauziah, 2022).
Labo cos s
Labo cos s a e he cos s associa ed wi h human labo in a ious
ag icul u al ac i i ies, om land p epa a ion and plan ing,
main enance, and ha es ing. Skills, expe ience, and echnology
in luence labo p oduc i i y.(Dassipah, 2024). The numbe o
wo ke s used, he wages used o each job, and he amoun o labo
cos s incu ed. Add labo , because he p oduc ion cos s bo ne by
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he a me a e in luenced by he a ea o land and he size o he
c op.(A ie , 2021).
Land a ea
Land is a medium o plan ing, p opaga ion, and ag icul u e as a
whole. The size o a a me 's land can in luence ag icul u al
p oduc ion. The size o ag icul u al yields is di ec ly p opo ional
o land use. The ex en o land managemen will a ec ice
p oduc ion. The la ge he land a ea, he highe he yield, and ice
e sa. The size o a business in luences a me income. To achie e
a high yield, he land mus be ex ensi e; i he land is limi ed, he
yield will be low (Ta isa, 2022).
METHODOLOGY
This s udy employed a quali a i e esea ch me hod wi h a case
s udy app oach. Case s udy esea ch ocuses on collec ing da a o
explo e he case in dep h and in de ail by conduc ing di ec ield
esea ch and ga he ing in o ma ion om ele an in o man s. The
da a sou ce o his s udy is he subjec om whom he da a is
ob ained. P ima y da a was collec ed di ec ly om a me s h ough
semi-s uc u ed in e iews wi h landowne s and ice a me s. The
in o man selec ion echnique used was a pu posi e sampling
echnique. Eigh in o man s we e ec ui ed, consis ing o ou
landowne s and ou ice a me s. The s udy was conduc ed in wo
sub-dis ic s: Wuluhan Sub-dis ic , Ampel Village, and Ambulu
Sub-dis ic , Andongsa i Village, in Jembe Regency. The eason
o selec ing hese wo loca ions was because he majo i y o he
illage popula ion wo ks as a me s, and he geog aphical
condi ions o he ag icul u al land a e qui e ex ensi e and la ge.
Many economic ac i i ies a e in he ag icul u al sec o , such as a
p o i -sha ing coope a ion sys em be ween landowne s and ice
a me s. The esea ch pe iod was a ound Augus -No embe 2025.
Da a analysis used e e ences om Miles and Hube man, namely
da a collec ion, da a educ ion, da a p esen a ion, and d awing
conclusions by p ocessing da a on he N i o 12 p o applica ion.
Table 1
In o man In o ma ion
No.
In o man Name
Age
Land a ea
S a us
Dis ic o O igin
1.
Henda a San oso
55
7,000 m2
Land Owne
Wuluhan Dis ic , Ampel Village
2.
Anwa udin
50
3,500 m2
Land Owne
Wuluhan Dis ic , Ampel Village
3.
Susilo Yudo
60
5,250 m2
Land Owne
Ambulu Dis ic , Andongsa i Village
4.
Yoko Kusumo
46
3,500 m2
Land Owne
Ambulu Dis ic , Andongsa i Village
5.
Rahma ullah
37
-
Tenan Fa me s
Wuluhan Dis ic , Ampel Village
6.
Samosi
47
-
Tenan Fa me s
Wuluhan Dis ic , Ampel Village
7.
Joko Pu nomo
41
-
Tenan Fa me s
Ambulu Dis ic , Andongsa i Village
8.
Romo Abdul
34
-
Tenan Fa me s
Ambulu Dis ic , Andongsa i Village
Sou ce: In e iew Resul s, 2025
RESULT
Implemen a ion o Coope a ion
The implemen a ion o coope a ion on ag icul u al land ca ied ou
by landowne s and sha ec oppe s in Wuluhan Dis ic , Ampel
Village and Ambulu Dis ic , Andongsa i Village is ice c ops. The
coope a ion ca ied ou in acco dance wi h he cus oms ha occu
in he communi y is a p o i -sha ing sys em o ngedok, whe e he
ha es is la e di ided based on he ini ial ag eemen be ween he
landowne and sha ec oppe s. The ag eemen ob ained, e idence is
no included in w i ing, bu only e bally. Based on he esul s o
he in e iews ob ained, all cos s incu ed come om he
landowne , while he sha ec oppe s only manage he land om he
beginning, he ice plan ing p ocess, un il ha es . This e e s o he
heo y o muza a'ah, a heo y ha s a es ha he wo k on he land
(o he people) whose cos s in cul i a ion and seeds a e bo ne by
he landowne , a po ion o he esul s (1/2, 1/3, o 1/4) o
acco ding o he ag eemen as a sha e o he esul s.
Based on he in e iew esul s, he collabo a ion is in acco dance
wi h he heo y o he muza 'ah con ac . The ollowing key poin s
a e highligh ed:
a. Pilla s o he Muza a'ah Con ac
1. Subjec o he Ag eemen (Landowne and Fa me )
Landowne s and a me s in Wuluhan Dis ic , Ampel Village and
Ambulu Dis ic , Andongsa i Village a e o sound mind and
ma u e, wi h an a e age age o 18 yea s, which means hey a e
esponsible o he wo k hey do.
2. Objec
The objec i e o coope a ion in ice a ming is he medium o
bene i om he wo k being ca ied ou . Judging om he
coope a ion be ween he wo pa ies, he seeds, e ilize s, and
pes icides come om landowne s in Wuluhan Dis ic , Ampel
Village, and Ambulu Dis ic , Andongsa i Village. The bene i o
he land hey cul i a e is he ice ha es , which he landowne s
sell, who will hen gain p o i s/p o i abili y o mee hei daily
needs.
3. Accep ance and Accep ance
The ini ial ag eemen be ween he wo pa ies was e bal, no
w i en, and based solely on us and mu ual assis ance. This is
consis en wi h he majo i y o Islamic schola s' iew ha
ag icul u al coope a ion, om a sha ia pe spec i e, equi es ha
he ijab and qabul (con ac ) be ul illed by mu ual ag eemen
be ween bo h pa ies. The ag eemen be ween he landowne and
he enan a me has ul illed hese equi emen s. As s a ed by M .
Hend a, he landowne :
"Yes, i s I communica ed wi h he enan a me so he could
come o my house and we cha ed abou p epa a ions o plan ing
ice. Then, I asked o help, o a he , coope a ion, wi h he enan
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a me o wo k on my a mland. Well, i jus lowed; he e was no
w i en ag eemen . Bu i 's common p ac ice he e."
b. Condi ions o Muza a'ah Con ac
1. Land
Landowne s' land can be cul i a ed and yield c ops. Based on
in e iews wi h landowne s and smallholde a me s, land
managed by smallholde a me s in Wuluhan Dis ic , Ampel
Village, and Ambulu Dis ic , Andongsa i Village, has ne e
expe ienced losses, meaning he ha es has no ailed.
2. Land bounda ies
The bounda ies o he land o be cul i a ed by a me s in Wuluhan
Dis ic , Ampel Village, and Ambulu Dis ic , Andongsa i Village
a e clea . This is e idenced by he a e age land size o less han
one hec a e owned by he landowne s.
3. Ha es Pe iod
In Wuluhan Dis ic , Ampel Village, and Ambulu Dis ic ,
Andongsa i Village, he ice ha es pe iod is one plan ing pe yea
due o insu icien i iga ion. This means ha he ice plan ing o
ha es p ocess akes app oxima ely h ee mon hs. The ini ial
ag eemen s ipula ed ha each ha es pe iod would be enewed
du ing he ice plan ing season.
4. Dis ibu ion o Ha es Resul s
The p o i sha ing be ween he landowne and he enan a me is
clea ly de ined a he ou se o he ag eemen o a oid dispu es.
In e iews e ealed ha he ha es is di ided based on hei
espec i e expendi u es. The p o i sha ing pe cen age o he
landowne is 78% and he enan a me 22%, o he o al ha es
di ided by 4.5. As he landowne explained:
"Fo example, i you ge 1 on, hen i you weigh ha 1 on, di ide
i by 4.5. Di ide i by 4.5. So, i you calcula e he pe cen age, he
landowne o ice paddy owne ge s app oxima ely 78%.
I he a me ge s a 22% p o i , how much money he ge s depends
on he p ice o ice. I he p ice o ice is igh , whe he i 's good o
no , i 's based on he p ice o ice.
Bu he p ice o d y paddy in he paddy ields was a ound
Rp.4.000,- yes e day. D y milled paddy was up o Rp.6.000,
yes e day. So, i he ha es is small, i 's s ill di ided acco dingly.
Bu i you use con aine s, o example, using bucke s, o e e y 9
bucke s, he a me ge s 9 bucke s. So, he land owne ge s 9
bucke s, and he a me ge s 2 bucke s, bu he amoun is sligh ly
mo e.
"Tha 's why weighing is usually a bi mo e ad anced now, using
scales. So, i i 's 10, o example, 1 on, i 's di ided by 4.5. The
emaining 4.5 is hen gi en o he land owne , he ice a me , o
he enan a me . Basically, i I calcula ed i as a pe cen age, 78%
goes o he land buye , and 22% goes o he enan a me ."
Based on he pilla s and condi ions o he muza a'ah con ac o
ice a ming coope a ion be ween land owne s and enan a me s,
i is in acco dance wi h he sha ia pe spec i e.
The e a e se e al ac o s behind land owne s collabo a ing wi h
enan a me s:
1. No enough ime due o o he wo k. As M . Hend a said:
"Howe e , due o ime cons ain s, I eques ed ha a enan a me
wo k he land. The enan a me , I assume all cos s, om s a o
inish, will be co e ed by me."
2. Ha ing no skills in ag icul u e, M . Anwa said:
“Yes, because I don' ha e he skills and expe ience in wo king on
ice ields.”
3. Ha ing a lo o land, so he can' wo k on he land
himsel . M . Susilo said:
"Yes, I am no able o wo k on he land mysel wi h he land I ha e
because I ha e a lo o land."
4. A sense o amily and us . M . Yoko said:
"Pak Romo is my neighbo , and I conside him amily. So, i I need
any hing, I go o him. He's a e y easygoing pe son, and he akes
g ea ca e o e e y hing, including he ice plan s."
Meanwhile, he e a e se e al ac o s behind he a me s
collabo a ing wi h land owne s:
1. Ha e no land o cul i a e.
"The e is no land, so I became a sha ec oppe plan ing ice in M .
Hend a's ice ields."
2. Ha e been wo king wi h he land owne o a long
ime/yea s.
"Yes, I did i wi h M . Susilo. I' e been wo king wi h him o a
long ime. I' e been wo king on his land since 2018. He's my
neighbo , so I wo k wi h him on e e y hing when i comes o
cul i a ing he ice ields."
3. Inc ease income o daily needs.
“Because I need a job.”
4. Ha e no capi al.
"And hen, I didn' ha e enough capi al, sis. So I pa ne ed wi h
M . Yoko."
Some o he unde lying ac o s behind he landowne s and enan
a me s' ag eemen s a e o ill each o he 's gaps. On he o he hand,
landowne s equi e labo o land cul i a ion, om plan ing ice o
ha es , while enan a me s need wo k and/o money o mee
hei daily needs. This leads o he ollowing p inciples in he
muza a'ah con ac heo y:
1. Helping each o he
2. A sense o amily
3. Mu ual us
CONCLUSION
a. Implemen a ion o Coope a ion
The implemen a ion o coope a ion ca ied ou by bo h pa ies
be ween landowne s and sha ec oppe s in Wuluhan Dis ic ,
Ampel Village and Ambulu Dis ic , Andongsa i Village is using
he heo y o muza a'ah con ac whe e he cos s o ice p oduc ion
a e om he landowne , and sha ec oppe s only need capi al labo
o cul i a e he land om he landowne . The coope a ion ca ied
ou in acco dance wi h he cus oms ha occu in he communi y is
a p o i -sha ing sys em o ngedok, whe e he ha es is la e
di ided based on he ini ial ag eemen be ween he landowne and
sha ec oppe s.
The in e iew esul s, he dis ibu ion o ha es is di ided based
on hei po ion o expenses. The pe cen age o p o i sha ing o
he landowne is 78% and he enan a me 22% o he o al

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DOI: 10.5281/zenodo.17695716
115
ha es di ided by 4.5. Based on he pilla s and condi ions o he
muza a'ah con ac in ice a ming coope a ion be ween
landowne s and sha ec oppe s, i is in acco dance wi h he sha ia
pe spec i e, excep o he phenomenon o M . Joko as a
sha ec oppe and M . Hend a as a landowne . The e a e se e al
ac o s behind he landowne collabo a ing wi h sha ec oppe s,
namely no ha ing enough ime due o o he wo k, no ha ing
skills in ag icul u e, ha ing a lo o land, so hey canno wo k on
hei own land and a sense o kinship and us . Meanwhile, se e al
ac o s behind he sha ec oppe s collabo a ing wi h landowne s a e
no ha ing land o wo k on, ha ing wo ked wi h he landowne o
a long ime/yea s, inc easing income o daily needs and no
ha ing capi al.
b. P o i abili y Calcula ion Based on P oduc ion Cos s
o Rice Commodi ies in he Field
The p o i sha ing be ween each landowne and he enan a me is
in acco dance wi h he ini ial ag eemen and p e ailing communi y
cus oms. Based on he P o i and Loss Sha ing heo y, he p o i
sha ing is in acco dance wi h he espec i e po ions o he
landowne and he enan a me 's wo k. The ha es ob ained has
ne e expe ienced a loss. Based on he esul s o in e iews, all
landowne s and h ee enan a me s a e sa is ied and he p o i
sha ing is ai . Howe e , he p o i sha ing ecei ed by ou o he
enan a me s, one o whom exp essed dissa is ac ion, namely M .
Joko.
c. Compa ison o p o i abili y calcula ions based on ice
commodi y p oduc ion cos s be ween ield p ac ices
and sha ia pe spec i es
Compa ison be ween calcula ions ha a e common in socie y,
p o i s a e g ea e compa ed o using calcula ions using he
o mula o he sha ia pe spec i e (GM and NFI). The di e ence
be ween using calcula ions o daily habi s o a me s and
landowne s is om ixed cos s, easily unde s ood by
landowne s/ a me s, no always accu a e o calcula ing
p o i abili y/p o i . While calcula ions using he G oss Ma gin and
Ne Fa m Income o mulas o in acco dance wi h he sha ia
pe spec i e using ixed cos s in hei calcula ions, p o ide a clea
pic u e o p o i abili y/p o i , anspa en , measu able. In he sha ia
pe spec i e, namely he heo y o he muza a'ah con ac , i is
ecommended o use de ailed, clea and de ailed calcula ions o
ha es p oduc ion esul s, he e is no gha a (unce ain y) in he
dis ibu ion o esul s, he e is jus ice be ween landowne s and
a me s.
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