Implementasi Pembiayaan Ultra Mikro Berdasarkan Prinsip Syariah di KSPPS BMT Purwakarta Amanah Sejahtera (PAS)

Sandi Jaelani (Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) Indonesia Purwakarta)
Imam Sucipto (Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) Indonesia Purwakarta)
Jalaludin Jalaludin (Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) Indonesia Purwakarta)

EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan)
Vol 4 No 2 (2020): EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan)

The purpose of this study is to determine the existing ultra-micro financing model in KSPPS BMT Purwakarta Amanah Sejahtera (PAS), and how to implement ultra-micro financing in KSPPS BMT Purwakarta Amanah Sejahtera (PAS). The type of research used is field research, while the approach used in this study is a descriptive-qualitative approach. There are two types of ultra-micro financing done at KSPPS BMT PAS, namely multi-item ultra-micro financing and multi-service ultra-micro financing. for multi-item ultra micro financing, using the Murabahah contract and its implementation is in accordance with DSN-MUI fatwa number 04 / DSN-MUI / IV / 2000 concerning Murabahah. Then for multi-service ultra micro financing using ijarah agreement in the form of wakalah, the implementation is in accordance with DSN-MUI fatwa number 09 / DSN-MUI / IV / 2000 concerning ijarah financing and DSN-MUI fatwa number 112 / DSN-MUI / IX / 2017 about the ijarah agreement. So that the implementation of ultra-micro financing in PAS BMT KSPPS is in accordance with DSN-MUI fatwa number 119 / DSN-MUI / II / 2918 regarding ultra-micro financing based on Islamic principles.