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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 Abdillah Mahdi Abdul Hakim Abdul Rahman Abdul Rohman Abdur Rahman As’ari Abu-Hussin, Mohd Fauzi Ade Eka Anggraini Ade Evriansyah Lubis Ade Wahyudin, Ade Adha, Arfa Adhytia Nugraha Adi Setiawan Aditya Hani Affida, Maulina AFIFAH, UMI Agung Aditya Agus Prima Aspa Agus Sriyanto Agustina Styawan, Anita Agustinus Astono Ahmad Farhan Fasya Ahmad Gafan Abdillah Ahmad Hanif AHMADI Aidil Syaputra Ajeng Anggreny Ibrahim, Ajeng Anggreny Alfyananda Kurnia Putra Amany Hidayah Amat Komari Amrina Yulfajar Amsari Damanik Ana Mardiyaningsih Andrew, Febren Andri Firmansyah Andri Gemaini Angkoso, Sutanto Prasetyo Anindya Bidasari Anissa Yuniar Larasati Anita Kartika Sari Anna Gustina Aprilina Dwi Astuti Aqni, Bima Vitrana Ardhia Salsabilla Pramesti Azzahra Ardian Setio Utomo Arfa Adha Arief, Maria Odelia Vania Arieff Salleh Rosman Arifin Arisman Ariyadi Wijaya Arjita, Rendra Aryo Subroto Avifahtur Nur Rohma Bambag Teguh Handoyo Bambang Hermanto Bambang Sulistyo Bambang Teguh Handoyo Bangkit Ary Pratama Bannu Bayinah, Lafi Ni’matul Bayyinah, Lafi Na'imatul Befika Fitriya Dewi Benazir Bona Pratamawaty Benyamin Lakitan Bidhari, Lesty Ayu Binekas, Bani Budi Handoyo Budi Lestari Budi Prakoso Budi Purnomo cahyani, Ida Cahyo Sasmito Cakti Indra Gunawan Caplow, Julie A. 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