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All Journal JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Perbankan Syariah Darussalam (JPSDa)
Sumarni
Universitas Sains Islam Al Mawaddah Warrahmah Kolaka
Economics, Econometrics & Finance

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Analisis Fiqh Muamalah Terhadap Penerapan Akad Musyarakah Mutanaqisah Dalam Pembiayaan Rumah Di Perbankan Syariah Sumarni; Malika Kesya Aulia; Amanda Hirmayani; Herni; Anggun Ade Fatrisia; Hasniar
JPSDa: Jurnal Perbankan Syariah Darussalam Vol. 6 No. 1 (2026): Januari 2026
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jpsda.v6i1.4886

Abstract

This study aims to analyze the implementation of the Musyarakah Mutanaqishah (MMQ) contract in home financing products of Islamic banking institutions from the perspective of fiqh muamalah. Musyarakah Mutanaqishah represents an innovative Islamic financing scheme that combines partnership principles with gradual transfer of ownership, designed to avoid interest-based transactions in housing finance. This research employs a qualitative method with a normative and conceptual approach by examining classical and contemporary fiqh muamalah literature, the fatwas issued by the National Sharia Council of the Indonesian Ulama Council (DSN-MUI), and relevant regulatory frameworks. The findings indicate that normatively, the Musyarakah Mutanaqishah contract fulfills the essential pillars and conditions of a valid Islamic contract and is legally supported by DSN-MUI Fatwa No. 73/DSN-MUI/XI/2008. The mechanism of joint ownership, payment of ujrah for asset utilization, and gradual transfer of ownership reflects the principles of justice and mutual benefit emphasized in Islamic law. However, practical implementation reveals several challenges, including the potential imbalance of risk allocation and deviations from the ideal partnership model. Therefore, strengthening substantive compliance in the application of Musyarakah Mutanaqishah is essential to ensure alignment with the principles of fiqh muamalah and the objectives of maqashid al-shariah.
PENGARUH CAPABILITY, RATIONALIZATION, DAN INEFFECTIVE MONITORING TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SYARIAH DI INDONESIA Muhammad Nur; Sumarni; Evi Kurnia; Akbar M. Sunusi
JURNAL BISNIS DAN AKUNTANSI UNSURYA Vol. 11 No. 2 (2026): Jurnal Bisnis dan Akuntansi Unsurya
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v11i2.1956

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh capability, rationalization, dan ineffective monitoring terhadap kecurangan laporan keuangan pada perusahaan syariah di Indonesia. Metode yang digunakan adalah pendekatan kualitatif melalui studi literatur dengan teknik analisis deskriptif dan komparatif. Data diperoleh dari berbagai sumber sekunder seperti jurnal ilmiah, buku, dan publikasi resmi yang relevan dengan topik penelitian. Analisis deskriptif digunakan untuk menggambarkan konsep dan karakteristik masing-masing variabel, sedangkan analisis komparatif digunakan untuk membandingkan hasil penelitian terdahulu guna menemukan pola hubungan antar variabel. Hasil penelitian menunjukkan bahwa capability, rationalization, dan ineffective monitoring memiliki kecenderungan berpengaruh positif terhadap kecurangan laporan keuangan. Capability berkaitan dengan kemampuan individu dalam memanfaatkan kelemahan sistem, rationalization berkaitan dengan pembenaran tindakan curang, dan ineffective monitoring berkaitan dengan lemahnya sistem pengawasan. Ketiga faktor tersebut saling berinteraksi dan memperkuat potensi terjadinya kecurangan. Penelitian ini memberikan implikasi bahwa penguatan pengendalian internal, peningkatan etika kerja, serta optimalisasi sistem pengawasan sangat diperlukan dalam mencegah kecurangan laporan keuangan pada perusahaan syariah.
Co-Authors Akbar M. Sunusi Amanda Hirmayani Anggun Ade Fatrisia Evi Kurnia Hasniar Herni Malika Kesya Aulia Muhammad Nur