Akad Murabahah di Lembaga Keuangan Syariah Perspektif Regulasi

  • Muhamad Izazi Nurjaman Universitas Islam Negeri Sunan Gunung Djati Bandung
  • Doli Witro UIN Sunan Gunung Djati Bandung
  • Sofian Al Hakim Universitas Islam Negeri Sunan Gunung Djati Bandung
Keywords: Jual Beli, Murabahah, Regulasi dan BSI Contract, Murabaha Regulation, Fiqh Muamalah Maliyah, DSN-MUI Fatwa

Abstract

One of the financing instruments developed by Islamic Financial Institutions (LKS) is the murabahah contract. Murabahah financing is a contract that dominates the financing process compared to other contracts. Various regulations support murabahah financing operations in LKS, such as the Fatwa of the National Sharia Council of the Indonesian Ulama Council (DSN-MUI), the Circular Letter of the Financial Services Authority, Law Number 21 of 2008 concerning Islamic Banking and various other regulations. The number of regulations that usually regulate always found multiple problems. One of them is the overlapping regulations that make a regulated object confusing policy implementers and the public. This study aims to explain the position of the murabahah contract based on the regulations that govern it to strengthen the statement of the murabahah contract in Islamic Financial Institutions. This article is legal research that uses a juridical-normative approach. Data analysis techniques used are data reduction, data presentation, and drawing conclusions. The results of the analysis show that there are various regulations governing murabahah financing. The substance of the regulation refers to the fiqh muamalah maliyyah, which was transformed into the Fatwa of the MUI DSN. From these various regulations, there is a harmonization of regulations that are mutually complementary to each other, according to their functions. This is an indication of the harmonization that occurs between Indonesian Sharia Bank (BSI) regulations.

Downloads

Download data is not yet available.

References

Abdurohman, D., Putra, H. M., & Nurdin, I. (2020). Tinjauan Fiqih Muamalah terhadap Jual Beli Online. Jurnal Ekonomi Dan Bisnis Islam, 1(2), 35–48. Retrieved from http://journal.bungabangsacirebon.ac.id/index.php/ecopreneur/article/view/131

Al-‘Asqalani, al-H. S. D. A. F. ibnu H. (2007). Syarah Bulughul al-Maram. Bandung: Penerbit Nusa Aulia.

Al-Zuhayli, W. (2005). Fiqh Islam wa Adillatuhu, Jilid 4. Beirut: Dar al-Fiqr al-Mu’ashir.

Departemen Agama RI. (2010). Al-Quran dan Terjemahnya. Bandung: Syaamil Qur’an.

Ghazaly, A. R., Ihsan, G., & Shidiq, S. (2018). Fiqh Muamalah. Jakarta: Prenada Media Group.

Hasan, A. F. (2018). Fiqh Muamalah dari Klasik hingga Kontemporer (Teori dan Praktek). Malang: UIN Maliki Press.

Kariyono. (2019). Implementasi Jual Beli Murabahah Dalam Lembaga Keuangan Syariah. Tahkim, 15(2), 1–13. https://doi.org/10.33477/thk.v15i2.1062

Lathif, A. A. (2013). Konsep dan Aplikasi Akad Murâbahah pada Perbankan Syariah di Indonesia. AHKAM: Jurnal Ilmu Syariah, 12(2), 69–78. https://doi.org/10.15408/ajis.v12i2.967

Miles, M. B., & Huberman, A. M. (1984). Qualitative Data Analysis (a Source book of New Methods). Beverly Hills: Sage Publications.

Mubarok, J., & Hasanudin. (2017a). Fikih Mu’amalah Maliyyah: Prinsip-Prinsip Perjanjian. Bandung: Simbiosa Rekatama Media.

Mubarok, J., & Hasanudin. (2017b). Fikih Mu’amalah Maliyyah Akad Jual Beli. Bandung: Simbiosa Rekatama Media.

Rivai, V., & Arifin, A. (2010). Islamic Banking. Jakarta: PT Bumi Aksara.

Sabiq, S. (1983). Fiqh Sunnah, Jilid 3. Beirut: Dar al-Fikr.

Sahrani, S., & Abdullah, R. (2011). Fikih Muamalah. Bogor: Ghalia Indonesia.

Shobirin, S. (2016). Jual Beli Dalam Pandangan Islam. BISNIS : Jurnal Bisnis Dan Manajemen Islam, 3(2), 239–261. https://doi.org/10.21043/bisnis.v3i2.1494

Sudiarti, S. (2018). Fiqh Muamalah Kontemporer. Medan: FEBI UIN-SU Press.

Suhendi, H. (2016). Fiqh Muamalah. Jakarta: PT RajaGrafindo Persada.

Syafe’i, R. (2001). Fiqh Muamalah. Bandung: CV Pustaka Setia.

Syaifullah, S. (2014). Etika Jual Beli Dalam Islam. HUNAFA: Jurnal Studia Islamika, 11(2), 371–388. https://doi.org/10.24239/jsi.v11i2.361.371-387

Witro, D. (2019). Praktek Jual Beli Parang dengan Cara Penumpukan untuk Meningkatkan Harga di Desa Koto Padang Perspektif Hukum Islam. Al-Qisthu: Jurnal Kajian Ilmu-Ilmu Hukum, 17(1), 34–40. https://doi.org/10.32694/010710

Witro, D. (2021). Qaidah furu’ fi al-hiwalah: Sebuah tinjauan umum. Qawãnïn: Journal of Economic Syaria Law, 5(1), 1–12. https://doi.org/10.30762/qawanin.v5i1.2897

Witro, D., Nuraeni, N., & Januri, M. F. (2021). Classification of Aqad in Sharia Economic Law. Nurani, 21(1), 55–68. https://doi.org/10.19109/nurani.v21i1.8387

CROSSMARK
Published
2021-06-16
DIMENSIONS
How to Cite
Nurjaman, M. I., Witro, D., & Al Hakim, S. (2021). Akad Murabahah di Lembaga Keuangan Syariah Perspektif Regulasi. Al-Qisthu: Jurnal Kajian Ilmu-Ilmu Hukum, 19(1), 27–40. https://doi.org/10.32694/qst.v19i1.896 (Original work published December 15, 2022)