Analisis Fatwa DSN-MUI terhadap Kontrak Akad Qardh Di Lembaga Keuangan Syariah (Studi Kasus pada BPRS Baiturridha Pusaka)

Muhammad Yunus

Abstract


In Indonesia, there are two financial institutions, namely conventional financial institutions and Islamic financial institutions. Islamic financial institutions in their operations are based on the fatwa that has been issued by the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) as an authoritative institution in issuing fatwas in the field of Islamic economics. Baiturridha Puska, one of the Islamic financial institutions, issued al-qardh financing products. At the level of practice, which is implemented by BPRS Baituttidha Puska that in the contract it is indicated that there is a clause that is different from the provisions of the DSN-MUI fatwa No. 19 of 2001 concerning al-Qardh. The purpose of this study was to determine the concept of the qardh contract in fiqh and the DSN-MUI fatwa and to analyze the qardh financing contract contract at the Baiturridha Pusaka BPRS. This study uses qualitative research, with a normative juridical approach and data collection techniques by means of literature study. The results of the study show that first, the qardh contract is a form of tabarru contract so it is not intended for profit; secondly, the provisions of Article 2 of the Letter of Acknowledgment of Financing contain a clause that is contrary to sharia principles, namely the DSN-MUI fatwa no. 19 of 2001 concerning al-Qardh.


Keywords


DSN-MUI Fatwa; Qardh; Sharia Banking

Full Text:

PDF

References


Abidin, Ibn. 1992. Rad Al-Mukhtar ’ala Al-Dar Al-Mukhtar. Beirut: Dar al-Fikr.

Abu Dawud. 2007. Sunan Abȋ Dâwud. Beirut: Dâr al-Fikr.

Adam, Panji. 2017. Fatwa-Fatwa Ekonomi Syariah: Konsep, Metodologi Dan Implementasinya Pada Lembaga Keuangan Syariah. Jakarta: Amzah.

———. 2019. Fikih Muamalah Adabiyah. Bandung: Refika Aditama.

al-Baihaqi. 1989. Al-Sunan Al-Kubrâ. Beirut: Dar al-Kutub al-‘Ilmiyyah.

Al-Syarbini, Khatib. 1994. Mughni Al-Muhtaj Ila Ma’rifah Ma’ani Al-Fadz Al-Minhaj. Beirut: Dar al-Kutub al-‘Ilmiyyah.

al-Zarqa. 2012. Syarh Al-Qawâ’id Al-Fiqhiyyah. Damaskus: Dâr al-Qalam.

Bakar, Abu. Ashal Al-Madarik. Beirut: Dar al-Fikr.

Dewi Sukma Kristianti. 2020. “Integrasi Prinsip Syariah Dalam Fungsi Intermediasi Lembaga Keuangan Syariah.†Undang: Jurnal Hukum 3(2).

Febrian, Awaludin dan Andis. 2020. “Kedudukan Fatwa DSN-MUI Dalam Transaksi Keuangan Pada Lembaga Keuangan Syariah Di Indonesia.†ALHURRIYAH : Jurnal Hukum Islam 6(2).

Hasanudin, Jaih Mubarok dan. 2017a. Fikih Mu’amalah Maliyyah; Akad Tabarru’. Bandung: Simbiosa.

———. 2017b. Fikih Mu’amalah Maliyyah: Prinsip-Prinsip Perjanjian. Bandung: Simbiosa.

Hidayat, Enang. 2019. Kaidah Fikih Muamalah. Bandung: PT Remaja Rosdakarya.

Ibn Majah. 2008. Sunan Ibn Mâjah. Beirut: Dâr al-Fikr.

Ibn Najjar. 1999. Muntaha Al-Iradat. Beirut: Muasasah al-Risalah.

Ibn Nujaim. 1999. Al-Asybâh Wa Al-Nazhâir ‘Alâ Madzhab Abȋ Hanifah Al-Nu’Mân. Beirut: Dar al-Kutub al-‘Ilmiyyah.

Ilda Hayati. 2016. “Aplikasi Akad Tabarru’ Wadi’ah Dan Qard Di Perbankan Syariah.†Al Falah: Journal of Islamic Economics 1(2).

Maksum, Muhammad. 2014. “Model-Model Kontrak Dalam Produk Keuangan Syariah.†AL-‘ADALAH XII(1).

Moh. Mufid. 2019. Kaidah Fikih Ekonomi Dan Keuangan Kontemporer: Pendekatan Tematis Dan Praktis. Jakarta: Kencana Prenada Media.

Muhamad Izazi Nurjaman dan Dena Ayu. 2021. “Eksistensi Kedudukan Fatwa DSN-MUI Terhadap Keberlangsungan Operasional Bisni Di Lembaga Keuangan Syariah.†AL-IQTISHOD: Jurnal Pemikiran dan Penelitian Ekonomi Islam 9(2).

Muhammad Ash-Shiddiqy. 2018. “Analisis Akad Pembiayaan Qardh Dan Upaya Pengembalian Pinjaman Di Lembaga Keuangan Mikro Syariah.†Conference on Islamic Management, Accounting, and Economics (CIMAE) Proceeding. 1: 102.

Muhammad Shodiqi Ibn Ahmad Ibn Muhammad al-Buruni Abu al-Harits al-Ghazi. 2003. Mausȗ’ah Al-Qawȋ’id Al-Fiqhiyyah. Beirut: Muasasah al-Risâlah.

Muslim. Shahȋh Muslim. Beirut: Dar Ihya al-Turats al-‘Arabi.

Panji Adam. 2017. Fikih Muâmalah Mâliyah. Bandung: Refika Aditama.

Ramdhan, Athiyyah Adlan Athiyyah. 2007. Mausȗ’ah Al-Qawâ’id Al-Fiqhiyyah Al-Munadzamah Lilmu’amalât Al-Mâliyyah Al-Islâmiyyah Wa Dauruha Fȋ Tawijȋh Al-Nadzm Al-Mu’âshirah. Iskandariyyah: Dar al-Iman.

Wahbah al-Zuhaili. 2002. Al-Mu’âmalât Al-Mâliyyah Al-Mu’âhirah. Beirut: Dar al-Fikr.

Wiwik Hasbiyah. 2015. “Aplikasi Akad Tabarru’ Dalam Lembaga Keuangan Syariah.†Jurnal Ilmiah Akuntansi 3(1): 548.




DOI: http://dx.doi.org/10.33087/jiubj.v21i3.1641

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

ADRESS JOURNAL

JURNAL ILMIAH UNIVERSITAS BATANGHARI JAMBI (JIUBJ)
Published by Lembaga Penelitian dan Pengabdian kepada Masyarakat
Adress: Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122, email: jiubj.unbari@gmail.com, Phone: 0741-670700

Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.