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All Journal IQTISHODUNA Kodifikasia: Jurnal Penelitian Islam IJTIHAD Islamic Ecomonics Journal An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya Dan Sosial MUSLIM HERITAGE: JURNAL DIALOG ISLAM DENGAN REALITAS SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Al-Iktisab: Journal of Islamic Economic Law Syariah: Jurnal Hukum dan Pemikiran TSAQAFAH JESI (Jurnal Ekonomi Syariah Indonesia) Journal of Economicate Studies Al Ahkam Jurisprudensi: Jurnal Ilmu Syariah, Perundang-undangan, Ekonomi Islam EkBis: Jurnal Ekonomi dan Bisnis El-Ghiroh : Jurnal Studi Keislaman Jurnal Hukum Ekonomi Syariah AT-TASYRI' Jurnal Ilmiah Prodi Muamalah JOURNAL OF INDONESIAN COMPARATIVE OF SYARIAH LAW MUAMALATUNA Prosiding Conference on Research and Community Services Journal of Sharia Economics Journal of Islamic Economics and Finance Studies Jurnal Aksi Afirmasi: Jurnal Pengabdian kepada Masyarakat At-Tasyri Jurnal Hukum Islam dan Ekonomi Syariah Jurnal Iqtishaduna: Economic Doctrine Journal of Islamic Banking Proceedings Series on Social Sciences & Humanities Jurnal Pengabdian kepada Masyarakat Desa (JPMD) Ta’wiluna: Jurnal Ilmu Al-Qur’an,Tafsirdan Pemikiran Islam Al Hikmah : Jurnal Studi Keislaman Wadiah : Jurnal Perbankan Syariah Alhamra Jurnal Studi Islam Sustainability (STPP) Theory, Practice and Policy Journal of Islamic Economics Lariba Muslim Heritage An Nafah: Jurnal Pengabdian Masyarakat Palangka Law Review Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah International Journal of Islamic Business and Economics (IJIBEC)
Devid Frastiawan Amir Sup
Universitas Darussalam Gontor
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Social Sciences Other

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Journal : Kodifikasia: Jurnal Penelitian Islam

 1 
KONSEP MUQASAH PADA PEMBIAYAAN MURABAHAH DALAM PERSPEKTIF FATWA DSN-MUI Devid Frastiawan Amir Sup; Ifandi Suhendi
Kodifikasia Vol 16, No 1 (2022)
Publisher : IAIN PONOROGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/kodifikasia.v16i1.3818

Abstract

Pembahasan tentang potongan angsuran, termasuk dalam definisi lain cashback atau potongan harga dalam pembiayaan murabahah, secara definitif, pelaksanaan, dan sistem pencatatannya, sudah lazim dikenal dengan sebutan muqasah. Mengenai pembiayaan murabahah, MUI telah membentuk DSN yang di antara tugasnya adalah mengeluarkan fatwa atas jenis-jenis kegiatan keuangan dan produk keuangan syariah, sekaligus mengawasi penerapan fatwa yang telah dikeluarkannya melalui DPS. Penelitian ini bertujuan untuk mendeskripsikan konsep muqasah pada pembiayaan murabahah dalam perspektif Fatwa DSN-MUI. Penelitian ini menggunakan metodologi kualitatif, deskriptif, dan kepustakaan. Hasil yang didapat, muqasah dalam pembiayaan murabahah dimungkinkan dapat terjadi dalam tiga kondisi, yaitu diskon dalam murabahah (Fatwa DSN No: 16/DSN-MUI/IX/2000), potongan pelunasan dalam murabahah (Fatwa DSN No: 23/DSN-MUI/III/2002), dan potongan tagihan murabahah (Fatwa DSN No: 46/DSN-MUI/II/2005). Adapaun metode dalam pemberiannya adalah diberikan pada saat pelunasan, yaitu LKS mengurangi piutang murabahah dan keuntungan murabahah, atau diberikan setelah pelunasan, yaitu LKS menerima pelunasan piutang dari nasabah dan kemudian membayarkan potongan pelunasannya kepada nasabah. [The discussion on installment discounts, including in other definitions of cashback or price discounts in murabaha financing, definitively, its implementation, and its accounting system, is commonly known as muqasah. Regarding murabaha financing, MUI has established a DSN whose duties include issuing fatwas on types of financial activities and Islamic financial products, as well as supervising the implementation of fatwas that have been issued through DPS. This research aims to describe the concept of muqasah in murabahah financing in the perspective of Fatwa DSN-MUI. This research used qualitative, descriptive, and literature methodology. The results obtained, muqasah in murabaha financing is possible in three conditions, namely discounts in murabaha (Fatwa DSN No: 16/DSN-MUI/IX/2000), repayment discounts in murabaha (Fatwa DSN No: 23/DSN-MUI/ III/2002), and discounts on murabaha installment (Fatwa DSN No: 46/DSN-MUI/II/2005). The method of giving it is given at the time of settlement, i.e. LKS reduces murabahah receivables and murabahah profits, or it is given after settlement, i.e. LKS receives repayment of receivables from the customer and then pays the repayment discount to the customer.]
Co-Authors Abdul, Muhammad Abdullah Chamber Abdurrahman , Hujjatul Islam Musthafa Achmad Michael Adi Putra Ahmad Yahya Akhmad Affandi Mahfudz Al Maskuri, M. Mava Saputra Annas Syams Rizal Fahmi Aqil Mu’tashim Bilhaq Arif Dian Santoso Azidni Rofiqa Bilhaq, Aqil Mu'tasim Bilhaq, Aqil Mutashim Bilhaq, Aqil Mu’tashim Choir, Muhammad Iqbal Daud Sukoco Eko Nur Cahyo Elsyafa, Thoriq Izza Fadhila Sukur Indra Faridl Noor Hilal Fatahna Fathan Mubina Fathurrohman, Robby Handoko, Gesang Dwi Hasanuddin Yusuf Adan Hibatullah, Lutfhi Ilham Ibnu Yaqzan Qurany Ibrahim Fahad Sulaiman Ifandi Suhendi Imam Kamaluddin Imam Kamaluddin Iman Nur Hidayat Izzatullah, Faiz Jafar, Abdul Khamid, Mohammad Abdul Khoirul Umam Lathiif Chandra Septian Lucky Adha Febrian Masruri, Achmad Hasyim Maylaffasya, Ghiyatska Shairafi Meitria Cahyani Milenia Ayu Saraswati Mohammad Ghozali Mohammad Ghozali, Mohammad Mohammad Syamsul Arifin Mohammad Syifaurrosyidin Muhammad Abdul Aziz Muhammad Abdul Aziz Muhammad Haidar Muhammad Halimul Umam Muhammad Irkham Firdaus Munir, Muhammad Hadi Wijaya Namira Muthia Rosalina Nawawi, Barkaa Alhudaebi Nur Ihsan Nurizal Ismail Nurizal Ismail Nurizal Ismail Prastyaningsih, Ika Putra, Rafif Mulana Putri, Sri Firda Rahmi Aliya Rachmawati, Andini Ramadhan, Excel Abu Ramadhan, Naufal Azmi Retnowati, May Shinta Reyhan, Muhammad Rizky, Al Dihan Fiery Rofiqa, Azidni Rokhmat Muttaqin Sabaruddin Sahira Sajjadia Luthia Sahputra, Jaya Saipul Nasution Saleh, Muhammad Aunurrochim Bin Mas'ad Savier Nayaka Gunawardana Sa’diah, Zulfatus Selamet Hartanto Selamet Hartanto Setiaji, Izzuddien Setiawan Bin Lahuri Shinta, May Siti Aisyah Siti Aisyah Siti Aisyah Sulaiman, Ibrahim Fahad Sup, Amir SYAMSURI Tajudin, Hafidh Tegas Bijaksana Wildan Hakim, Wildan Winarno, Rivaniansyah Siacahyo Yeni Zannuba Arifah Zannuba, Yeni Zulfatus Sa’diah