Analisis Implementasi Pembiayaan Musyarakah Mutanaqishah Pada Perbankan Syariah di Indonesia

Nuhbatul Basyariah

Abstract


Abstract

This article aims to analyze the implementation of musyarakah mutanaqishah financing on Islamic banking in Indonesia, especially in facing the existence of three issues available in contract implementation (sharia issues, legal issues, and operational issues). The research method used in this research is descriptive qualitative method with an inductive analysis approach. The method of analyzing the date is based on Law of Republic of Indonesia Number 21/2008 concerning
Sharia Banking, DSN-MUI, Fatwa Number 73/2008 concerning Musyarakah Mutanaqishah, and AAOIFI Sharia Standards. The research findings showed that the implementation of MMQ on some points is not based on sharia law. In terms of legal and operational analysis based on BI rules on banking laws, there are indications of a discrepancy between the basic rules and its implementation in the field. The operational assignment of all payment obligations for fees deviates from AAOIFI standards and DSN fatwas, and there are no specific accounting standards related to MMQ

.


Abstrak

Artikel ini bertujuan menganalisis implementasi pembiayaan musyarakah mutanaqishah pada perbankan syariah di Indonesia, terutama dalam menanggapi keberadaan tiga isu yang melekat pada implementasi akad (isu syariah, isu legal, dan isu operasional). Metode penelitian yang digunakan adalah metode kualitatif deskriptif dengan pendekatan analisis induktif. Analisis dilaksanakan berdasarkan Undang-Undang Republik Indonesia Nomor 21 Tahun 2008 Tentang Perbankan Syariah, Fatwa DSN-MUI Nomor 73/2008 tentang Musyarakah Mutanaqishah, dan Standar Syariah AAOIFI. Hasil analisis menunjukkan bahwa implementasi MMQ pada beberapa point belum sesuai syariah. Dari sisi analisis legal dan operasional berdasarkan aturan BI tentang undang-undang perbankan terindikasi adanya ketidaksesuaian antara dasar aturan dengan implementasi di lapangan.Terkait operasional adanya pelimpahan semua kewajiban pembayaran atas biaya yang muncul menyimpang dari standar AAOIFI dan fatwa DSN dan belum ada standar akuntansi khusus terkait MMQ.


Keywords


musharakah mutanaqishah; sharia issues; legal issues; operational issues; musyarakah mutanaqishah; isu syariah; isu legal; isu operasional

Full Text:

PDF

References


AAOIFI. (2007). Shari’a Standards, Accounting and Auditing Organization for Islamic Financial Institutions. Bahrain.

Antonio, M. S. (2001). Bank Syariah: dari Teori ke Praktik. Jakarta: Gema Insani Press.

Afrida, Y. (2016). Analisis Pembiayaan Murabahah di Perbankan Syariah. JEBI (Jurnal Ekonomi dan Bisnis Islam, 1 (2), 155-166.

Al-Kawamelah, N.A.K. (2008). Musharakah Mutanaqisah and Its contemporary practice: Jordan Islamic Bank as an Example. Jordan: Dar al-Nafa'is.

Aris, N. A., Othman, R., Azli, R, M., Arshad, R., Sahri, M., & Yaakub, A. R. (2012). Islamic House Financing: Comparison between Bai’ Bithamin Ajil (BBA) and Musharakah Mutanaqisah (MM). African Journal of Business Management, 6 (1), 266-273. doi: 10.5897/AJBM11.2042

Asadov, A., Sori, Z. M., Ramadili, S. M., Anwer, Z., & Shamsudheen, S. V. (2016). Musharakah Mutanaqisah Home Financing: Issues in Practice. Journal of Islamic Accounting and Business Research, 9 (1), 91-103, https://doi.org/10.1108/JIABR-08-2015-0036

Ayub, M. (2007).Understanding Islamic Finance: A-Z Keuangan Syariah. Diterjemahkan oleh Aditya Wisnu Pribadi. Jakarta: PT Gramedia.

Muhamad, S. F., Rahman , A. H.A., & Khalid, S. K. P. (2013). An Evaluation on Musharakah Mutanaqisah Based House Financing by Islamic Banks in Malaysia. Proceeding of the International Conference on Social Science Research, ICSSR. Malaysia.

Dewan Syariah Nasional. (2008). Fatwa Dewan Syari’ah Nasional No: 73/DSN-MUI/XI/2008 Tentang Musyarakah Mutanaqisah. Jakarta: Dewan Syariah Nasional MUI.

Divisi Pengembangan Produk dan Edukasi Departemen Perbankan Syariah (2016). Standar Produk Perbankan Syariah. Musyarakah dan Musyarakah Mutanaqishah. Jakarta:Otoritas Jasa Keuangan RI.

Haron, S., & Azmi, W. N. W. (2009). Islamic Finance and Banking System: Philosophies, Principles and Practices. Malaysia:McGraw Hill Education.

Hasib, F. F., Noven S., & Indri H. M. (2012). Implikasi Manajemen Risiko Terhadap Pemilihan Akad Pembiayaan Kepemilikan Rumada Pada Perbankan Syariah Surabaya. Hibah Riset Fakultas Ekonomi dan Bisnis Universitas Airlangga.Surabaya.

Lahsasna, A. (2012). Islamic Contract in Financial Services. First edition. Kuala Lumpur: CERT Publications.

Lung, L. C. (2013). Musharakah Mutanaqisah Partnership In Malaysia’s Islamic Bank: A Comparison Between Theory And Practice. American Journal of Economics and Business Administration 5 (3): 95-106. doi: 10.3844/ajebasp.2013.95.106

Meera, A. K. M., & Razak, D. A. (2005). Islamic Home Financing through Musharakah Mutanaqisah and Al-Bay’ Bithaman Ajil Contracts: A Comparative Analysis, Review of Islamic Economics, 9 (2): 5-30.

Meera, A. K. M., & Razak, D. A. (2009). “Home Financing through the Musharakah Mutanaqisah Contracts: Some Practical Issues”, JKAU: Islamic Economics, 22(1). 121 - 143.

Otoritas Jasa Keuangan. (2016). Standar Musyarakah dan Musyarakah Mutanaqishah. Jakarta: Divisi Pengembangan OJK.

Osmani, N. M., & Abdullah, M. F. (2010). Musharakah Mutanaqishah Home Financing: A Review of Literatures and Practices of Islamic Banks in Malaysia. International Review of Business Research Papers, 6 (2), 272-282.

Ridwan, M. & Syahruddin. (2013). Implementasi Musyarakah Mutanaqishah sebagai Alternatif Pembiayaan Murabahah di Perbankan Syariah Indonesia.TSAQAFAH Jurnal Peradaban Islam, 9 (1), doi: http://dx.doi.org/10.21111/tsaqafah.v9i1.39

Saeed, A. (1996). Islamic Banking and Interest: A Study of Prohibition of Interest and Its Contemporary Interpretations. Leiden: E.J. Brill

Saeed, A. (2003). Bank Islam dan Bunga Studi Kritis Larangan Riba dan Interpretasi Kontemporer. Yogyakarta: Pustaka Pelajar.

Saidi, Z. (2010). Tidak Syar’inya Bank Syariah di Indonesia. Yogyakarta: Delokomotif.

Shahwan, S., Mohammad, M. O., & Rahman, Z. A. (2013). Home Financing Pricing Issues in the Bay’ Bithaman Ajil (BBA) and Musharakah Mutanaqisah (MMP).Global Journal Al Thaqafah. 3 (2), 23-36.

Smolo, E., & Hassan, M. K. (2011). The potentials of Musharakah mutanaqisah for Islamic housing finance. International Journal of Islamic and Middle Eastern Finance and Management, 4(3), 237-258. https://doi.org/10.1108/17538391111166476

Sugiyono. (2017). Metode Penelitian Kombinasi (Mixed Methods). Bandung: CV. Alfabeta.

Sugiyono. (2014). Metodologi Penelitian Bisnis. Bandung: CV. Alfabeta

Teguh, M. (2005). Metodologi Penelitian Ekonomi: Teori dan Aplikasi. Jakarta: PT Raja Grafindo Persada.

Usmani, M. T. (2002). An Introduction to Islamic Finance.First edition. The Hague: Kluwer Law International.

Vadillo, U. I. (2003). The Esetoric Deviation in Islam. Cape Town: Madinah Press.

Waluya, B. (2007). Sosiologi: Menyelami Fenomena Sosial di Masyarakat. Bandung: PT Setia Purna Inves.




DOI: http://dx.doi.org/10.18326/muqtasid.v9i2.120-133

StatisticsArticle Statistic

This article has been read : 72 times | PDF file viewed : 29 times

Refbacks

  • There are currently no refbacks.




                                                                

Creative Commons License

MUQTASID by http://muqtasid.iainsalatiga.ac.id/ is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

MUQTASID Jurnal Ekonomi dan Perbankan Syariah IAIN SALATIGA p-ISSN: 2087-7013, e-ISSN: 2527-8304