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ANALISIS MEKANISME PEMBIAYAAN MURABAHAH AL-WAKALAH PADA PRODUK TANGGUNG RENTENG DI PT. BPRS HAJI MISKIN PANDAI SIKEK DITINJAU DARI KETENTUAN OJK DAN FATWA DSN-MUI Rahmad Suganda; Yefri Joni
Jurnal Ekonomi dan Bisnis Vol. 2 No. 10 (2025): JEBI: Jurnal Ekonomi dan Bisnis
Publisher : CV. Adiba Aisha Amira

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Abstract

This research aims to analyze why the murabahah al wakalah financing mechanism for joint responsibility products at PT. BPRS Haji Miskin Pandai Sikek is not in accordance with OJK provisions and the DSN-MUI fatwa, apart from analyzing the reasons why PT. BPRS Haji Miskin Pandai Sikek uses the murabahah al-wakalah agreement on joint responsibility products. Apart from the qualitative descriptive research approach, field research is the research methodology used in this research. Data was collected using three different techniques: observation, interviews, and documentation. Meanwhile, the data analysis techniques used are data reduction, data presentation, and drawing conclusions. Research findings show that certain aspects have not been implemented, such as parallel or simultaneous implementation of murabahah and wakalah contracts, where in theory the bank does not own the goods at the time the contract is executed. The first provision point (i) is the guidebook for sharia banking murabahah financing products issued based on OJK and DSN-MUI fatwa no. 04 of 2000 concerning murabahah, refers to the murabahah financing scheme with a Purchase Promise (Wa'd) accompanied by Wakalah. It is stated that if the bank wants to represent the customer to buy goods from a third party, so that the murabahah sale and purchase contract officially becomes the property of the bank, then the product needs to be implemented. The use of a murabahah al wakalah contract makes sense because it can facilitate transactions for both the bank and the customer.
Implementasi Etika Bisnis Islam dalam Pemilihan Kualitas Bahan Baku pada Produksi Gula Merah Tebu di Jorong Surau Lubuak, Nagari Tigo Balai, Kecamatan Matur, Kabupaten Agam Reyvo Fernando; Yefri Joni
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 2 (2026): Agustus 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i2.1914

Abstract

Penelitian ini bertujuan menganalisis implementasi etika bisnis Islam dalam pemilihan kualitas bahan baku gula merah tebu di Jorong Surau Lubuak, Nagari Tigo Balai, Kecamatan Matur, Kabupaten Agam. Lokasi dipilih karena masih mempertahankan produksi tradisional berbasis pengetahuan turun-temurun, tetapi belum memiliki standar tertulis pemilihan dan pengendalian bahan baku. Permasalahan penelitian terletak pada belum jelasnya batas kelayakan dan proporsi pencampuran tebu yang menurun kualitasnya dengan tebu segar. Penelitian terdahulu lebih banyak membahas transaksi, pemasaran, rantai pasok halal, dan produksi secara umum, sehingga kajian keputusan etis pada tahap seleksi dan pencampuran bahan baku pangan tradisional masih terbatas. Penelitian menggunakan pendekatan kualitatif deskriptif melalui observasi, wawancara, dan dokumentasi. Hasil menunjukkan seleksi bahan berdasarkan kematangan, kondisi fisik, dan kesegaran mencerminkan prinsip sidq, amanah, halal, dan thayyib, sedangkan pencampuran tanpa kejelasan dapat menimbulkan gharar dan tadlis. Penelitian ini berkontribusi mengintegrasikan pengetahuan lokal dengan etika bisnis Islam serta mendorong pedoman syariah, transparansi mutu, dan pengendalian kualitas.   This study analyzes the implementation of Islamic business ethics in selecting raw materials for sugarcane brown sugar production in Jorong Surau Lubuak, Nagari Tigo Balai, Matur District, Agam Regency. The location was selected because production based on inherited local knowledge remains practiced, yet written standards for raw material selection and quality control are unavailable. The problem concerns unclear eligibility limits and mixing proportions between deteriorated and fresh sugarcane. Previous studies have mainly addressed transactions, marketing, halal supply chains, and production, while ethical decisions in raw material selection and mixing in traditional food industries remain limited. This descriptive qualitative study used observation, interviews, and documentation. Findings show that selection based on maturity, physical condition, and freshness reflects sidq, amanah, halal, and thayyib, whereas unclear mixing practices may cause gharar and tadlis. This study contributes by integrating local knowledge with Islamic business ethics and promoting sharia-based guidelines, quality transparency, and quality control.