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Journal : AL-SULTHANIYAH

Analisis Praktik Pembiayaan Musyarakah di Baitul Maal wat Tamwil Saudara Grabag Magelang: Perspektif Fatwa DSN MUI No. 08/DSN-MUI/IV/2000 Afifah, Umi; Purwanto; Fitriyani, Yeny
AL-SULTHANIYAH Vol. 14 No. 2 (2025): AL-SULTHANIYAH
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/al-sulthaniyah.v14i2.3802

Abstract

This study aims to assess the suitability of musyarakah financing practices at BMT Saudara Grabag Magelang based on DSN-MUI Fatwa No. 08/DSN-MUI/IV/2000. Musyarakah financing is a collaboration between shahibul maal and mudarib that contributes positively to MSMEs. However, inconsistencies were found in practice, especially in terms of loss sharing and profit sharing calculations. Losses are not shared according to the proportion of each party's capital contribution, and profit sharing does not always reflect the agreed ratio. BMT Saudara also applies rescheduling to handle losses, which is contrary to the principle of musyarakah which requires proportional loss sharing. This study uses a descriptive method with interactive analysis techniques, based on primary data from interviews and observations of 1 teller, 1 manager, and 5 customer members. The results show that although sharia aspects such as ijab qabul, legal capacity, object of the contract, and dispute resolution have been implemented, there are still shortcomings in the implementation of profit and loss sharing. The study recommends that BMT Saudara adjust the practice to be more in accordance with sharia principles and the DSN-MUI fatwa.
Co-Authors Abdul Rosyid Achmad Labib Achmad Nur Alfianto AFIFAH, UMI Afriadi, Fiqih Afridatul Fikriyah Ahmad Bayu Ahmad Efendi Efendi Ahmad Fauzan Al Ayubi, Muhammad Haris Alfianto, Achmad Nur Alfiyanto, Achmad Nur Ali Rochmat Alif sofian Ambarwati Anam, Rizqy Khairul Anisatul Azizah, Anisatul Ansori, Miswan Ash Shidiqie, Jannahar Saddam Assodiqoh, Nur Ma'rifah Ayyusuf, Imanul Achmad Al Amir Damar Irsyad Ustadz Datu Mussolini Sinsuat Lidasan Dewi, Tri Rachma Fadilla, Nurlita Dewi Fadli, M. Robit Nailal Febriyanti, Aprillyana Fikriyah, Afridatul Fitriani, Wulan Halipah Halipah Heri Sudarsono Herliana Rizki Yati Hidayat, Trian Hidayat, Yahya Nur Ihsan Rafifalah Ikawati, Retty Indahsari, Sutriyana Istikharoh, Maya Jannah, Vina Roudhotul Jinggo Aldino Labib, Achmad Lia Nur Cahyani Lidasan, Datu Mussolini Sinsuat Lidasan, Mussolini Sinsuat Lidasan, Mussollini Sinsuat M Haris Al Ayubi M Pudail M Pudail Maemunah Maemunah Mariana Ratih Ratnani Maryono . Maufur, Miqdam Milna Wafirah Muhammad Alif Muzakki Muhammad Rifki Mustika Noor Mifrahi, Mustika Noor Muzakki, Muhammad Alif Mu’awanah, Annisa Siti Nasiroh, Fandilatun Natiq Al Aksar Nugrohowati, Rindang Nuri Isnaini Nur Alfianto, Achmad Nur Rochmah, Eva Pambudi, Fajar Priyonggo Suseno Pudail, M. Pudail, M. Pudail, Muhammad Purwanto Purwanto Purwanto Purwanto, Purwanto Qurotul Aini Qurotul Aini Qurrata A’yun, Azkiya Qurrotul Aini Rafifalah, Ihsan Rahmaan, Dimas Anjanii Rahmawati Lewo Ramadani, M. Kevin Rifa'i, Fuad Yanuar Akhmad Rifai, Fuad Yanuar Akhmad Risydiyani, Wilda Rizqi Istiqomah Rizqi Istiqomah Rochison, Muhammad Rohmat, Ali Satrio Arif Wicaksono Shofa Robbi, Imam arsya Siti Nur Aini, Siti Nur Siti Nur Azizah sofian, Alif Sofyana, Sonia Tajun Yuhsinun Tri Mulyani Tri Nur Fadilah Tumewang, Yunice Karina Tutik Rofiqoh Ula, Himmatul Wahyu Achmad Pamuji Widiyawati, Ema Nurkholisa