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Abstract
Musyarakah is a joint-venture between two or more people with capital equity for each. Musyarakah is considered as a highly healthy transaction to establish a reciprocal economic cooperation. In order to be more applicable into the real sectors, there has been a new form of musyarakah namely musyarakah mutanaqisah muntahiyah bit-tamlik. This type is a combination of syarikah and sales contract; or exactly, musyarakah agreement ends with the ownership of the object toward the business partner. The nature of the movement of the object also differentiates this musyarakah from common musyarakah The profitsharing of this new type is not always based on the capital equity, because it depends on the agreement of each side. However, the loss must be proportionally shared.