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All Journal Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Dandan Irawan
Universitas Koperasi Indonesia
Religion Economics, Econometrics & Finance Social Sciences

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Implementasi Akad Pembiayaan Murabahah Pada Koperasi Pojok Syariah Derani Hotimah; Dandan Irawan; Nanang Sobarna
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol. 4 No. 1 (2022): Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoiqtishodi.v4i1.2956

Abstract

Murabahah Financing Agreement is one of the transactions of buying and selling an item or asset that is affirmed at the acquisition price to the buyer and the buyer will pay it at an additional price as a profit. One of the foundations used to manage the financing of this murabahah is the Fatwa DSN-MUI No.04/DSN-MUI/ IV/2000 concerning Murabahah. This study aims to determine the suitability between the implementation of the murabahah financing agreement at Koperasi Pojok Syariah in the perspective of DSN-MUI Fatwa No.04/DSN-MUI/IV/2000 concerning Murabahah. The research method used is a descriptive analysis and quantitative approach through observation, interviews with informants and the distribution of questionnaires to get an overview of the implementation of the murabahah financing agreement. The results of this study, the implementation of the murabahah financing agreement at Koperasi Pojok Syariah is in accordance with the provisions of the DSN-MUI Fatwa No.04 / DSN-MUI / IV / 2000 concerning Murabahah,
Pelaksanaan Akad Pembiayaan Mudharabah Pada BMT Dana Akhirat Arjasari Kabupaten Bandung Abdul Hakim; Atshilla Rahmawati Alhamid; Dandan Irawan
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol. 4 No. 1 (2022): Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoiqtishodi.v4i1.2958

Abstract

Mudharabah financing is a revenue sharing system and operational unit of Shari'ah Financial Institution. But the problem that arises is the application of mudharabah financing that is different and not in accordance with the perspective of DSN MUI Fatwa Number: 07/DSN-MUI/IV/2000. This study uses case study method with descriptive data analysis using qualitative approach where data is obtained through informants and documents with data collection techniques through interviews, observations, and library studies. The results of this study show that there are three different provisions with the perspective of the FATWA DSN MUI Number: 07/DSN-MUI/IV/2000 differences in the provisions of mudharabah financing in the KBMT of Dana Akhirat consists of: First in the financing provisions, the distribution of mudharabah financing that should be used for business but there are still many members who do not use the financing for business, so it is not productive. In the financing provisions, KBMT of Dana Akhirat cannot bear the full losses because the provisions at KBMT Dana Akhirat are not to bear losses on the distribution of funds but have been determined at the beginning of the agreement at the time of the agreement.
Co-Authors Abdul Hakim Atshilla Rahmawati Alhamid Derani Hotimah Nanang Sobarna