Nur Rahmah
FEBI IAI AL Mawaddah Warrahmah Kolaka

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PRAKTIK SHARIA COMPLIANCE DI LEMBAGA KEUANGAN SYARIAH (STUDI KASUS PT. BANK MUAMALAT INDONESIA, TBK. KCP KOLAKA). Indah Tutfiansyah; Nur Rahmah; Rahmat Mansur
Jurnal Syariah Hukum Islam Vol 3 No 1 (2020): 2020
Publisher : IAI Al-Mawaddah Warrahmah Kolaka

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Sharia banking is an effort to develop Islamic banks and takes into account that the majority of Muslims in Indonesia are waiting for a sound and reliable Islamic banking system that is in accordance with sharia principles. and there is a need for sharia compliance as a differentiator between Islamic banks and conventional banks. The DSN-MUI fatwa is a guideline for Islamic banks in order to maintain sharia compliance with the principles established by Islamic law. The formulation of the problem in this research is how the practice of sharia compliance on wadi'ah products at PT. Bank Muamalat KCP Kolaka? and What are the challenges and obstacles in the practice of sharia compliance on wadi'ah products at PT. Bank Muamalat KCP Kolaka? The purpose of this study was to determine the practice of sharia compliance on wadi'ah products at PT. Bank Muamalat KCP Kolaka and to find out the challenges and obstacles in the practice of sharia compliance on wadi'ah products at PT. Bank Muamalat KCP Kolaka. The research method used is a type of qualitative research with a descriptive approach with the aim of knowing the Sharia Compliance Practices in Islamic financial institutions (case study of PT. Bank Muamalat Indonesia, Tbk. KCP Kolaka). The data sources are managers, employees, customers as primary data, and Bank Muamalat KCP Kolaka documents as secondary data using interview and documentation data collection techniques. The collected data were analyzed to give conclusions. The results of this study can be concluded that the practice of sharia compliance on wadi'ah products uses the wadi'ah yad dhamanah contract type. In Sharia Compliance, its presence is one of the differences between Conventional Banks and Sharia Banks, as well as being one of the factors in advancing Islamic banks in creating innovations in wadi'ah products. Sharia Compliance is also based on two free indicators. Second MAGRHRIB, Fatwa DSN-MUI No. 02 / DSN-MUI.IV / 2000 Regarding general terms of savings based on the wadi'ah contract. Wadi'ah products at PT. Bank Muamalat Indonesia, Tbk. KCP Kolaka, the challenge for the general public regarding Islamic banking is that it needs socialization and wide dissemination to the community. Meanwhile, the obstacles in the practice of sharia compliance (sharia compliance) do not at all have obstacles because the mechanisms that are implemented are appropriate and follow Islamic Sharia and that is what keeps the Financial Institution in progress.
PENERAPAN BAGI HASIL AKAD MUZARA’AH PADA PETANI PADI DIKELURAHAN INEBENGGI KECAMATAN MOWEWE KABUPATEN KOLAKA TIMUR Kasmawati Kasmawati; Nur Rahmah; Syamsuddin B
Jurnal Syariah Hukum Islam Vol 3 No 1 (2020): 2020
Publisher : IAI Al-Mawaddah Warrahmah Kolaka

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Abstract

The muzara'ah contract which is based on the principle of cooperation using the profit sharing method is the calculation of the share of the net income from the total income after deducting the costs incurred to obtain income. If you experience a loss or crop failure, you will bear all the losses, namely the temporary cultivator who owns the land regardless of the loss because everything is the cultivator. Meanwhile, the muzara'ah agreement explains that the advantages are shared and the losses are shared. Therefore, there are differences of opinion between theory and practice, so that researchers still do not understand about cooperation on the muzara'ah contract The formulation of the problem in this study are: How is the management of muzara'ah contracts on agricultural products in Inebenggi Village, Mowewe District, East Kolaka Regency, How is the muzara'ah sharing system for agricultural products in Inebenggi Village, Mowewe District, East Kolaka Regency and How is the Application of Profit Sharing What the People in Inebenggi Village, Mowewe Subdistrict, East Kolaka Regency Embrace Is As Recommended. The objectives of this research are: To determine the management of muzara'ah contracts on agricultural products in Inebenggi Village, Mowewe District, East Kolaka Regency, To determine the muzara'ah profit sharing system for agricultural products in Inebenggi Village, Mowewe District, East Kolaka Regency The Profit Sharing That Is Adhered to by the Community in Inebenggi Village, Mowewe District, East Kolaka Regency Is As Recommended. The research method used is a qualitative research with a descriptive type that is objected to the application of the muzara'ah contract yield to rice farmers in Inebenggi Village, Mowewe District, East Kolaka Regency. Data collection techniques include observation, interviews and documentation on the owners of capital / land and tenants. Data analysis techniques used are data reduction, data triangulation, data presentation, drawing conclusions and verification. Based on the results of the study, it was concluded that the profit sharing carried out by the community (capital owners and smallholders) in Inebenggi Village, Mowewe District, East Kolaka Regency was in accordance with the profit sharing proposed by the Islamic Shari'at namely Al-muzara'ah