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All Journal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Fauziah, Raihani
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Economics, Econometrics & Finance Mathematics Other

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Sengketa Pembiyaan di Baitul Maal Wat Tamwil (BMT): (Studi Kasus Mekanisme Penyelesaian di Tingkat Internal) Nugraha, Aldi; Fadhlan, Muhammad; Rafa, Mukhamad; Nurmaliah, Ima; Joni, Joni; Fauziah, Raihani
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 4 (2025): Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v2i4.1572

Abstract

This study examines how Baitul Maal wat Tamwil (BMT) resolves financing disputes internally. Employing a qualitative approach with library research, the study draws on scholarly articles, books, and related documents. Data were analyzed descriptively and qualitatively to identify common internal settlement practices that align with Sharia principles and national law. Results indicate that BMTs typically use deliberation among parties, mediation involving management or the Sharia Supervisory Board, and restructuring of financing as primary means to resolve conflicts. These options are favored to preserve institutional-member relationships and reduce adverse financial and social consequences. When internal measures do not succeed, disputes may be referred to Sharia arbitration or to religious courts. The findings highlight the importance of blending Sharia values with positive legal frameworks to ensure dispute resolution is fair, efficient, and sustainable.
Co-Authors Fadhlan, Muhammad Joni Joni Nugraha, Aldi Nurmaliah, Ima Rafa, Mukhamad