Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi
Vol. 1 No. 2 (2020): Januari 2020

Analisis Kepatuhan terhadap Fatwa Dewan Syariah Nasional Tentang Wakalah, Hawalah, dan Kafalah Dalam Kegiatan Jasa Perusahaan Pembiayaan Syariah

Darwin Darwin (Universitas Islam Negeri Sumatera Utara)
Saparuddin Siregar (Universitas Islam Negeri Sumatera Utara)



Article Info

Publish Date
20 Feb 2020

Abstract

The objective of this research is to analyze compliance of the Fatwa Dewan Syariah nasional (Syariah National Board) concerning Wakalah, Hawalah, and Kafalah so that whether it can be applied in the activities of islamic finance company. This is a juridical normative research and focused on analyzing secondary data, specifically in 2 (two) types of Legal material, Primary and Secondary Legal Materials. Furthermore, all data will be analyzed and presented descriptevely. This research shows that, regarding Wakalah, the Fatwa about Wakalah and Wakalah bil Ujrah are in conformity with activities by Islamic Finance Company Service. Wakalah was used as Complementary Agreement in Murabahah Financing with Islamic Finance Company as Principal. In the other side, Fatwa concering Wakalah bil Ujrah used when Islamic Finance Company take a position as Guarantee. Even though Financial Service Authority’s Regulation specify that service activities may use Hawalah and Kafalah Agreement, but based on this research’s analysis about Fatwa and Fikih, only Hawalah bil Ujrah and Kafalah bil Ujrah that may be used by Islamic Finance Company

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Journal Info

Abbrev

meka

Publisher

Subject

Economics, Econometrics & Finance

Description

Bidang kajian Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi, yaitu: 1. Accounting and Auditing 2. Bank and Financial Management 3. Business Informatics 4. Business Logistics 5. Economics 6. Entrepreneurship and small business management 7. International Business 8. Management Tourism 9. ...