Implementasi Konsep Bagi Hasil Produk Pembiayaan Ditinjau Dari Fatwa DSN-MUI Nomor 14 DAN 15 Tahun 2000 (Study Kasus Bank Syariah Mandiri KCP Curup)

Ranaswijaya Ranaswijaya

Abstract


The purpose of this study is to find out how to apply the concept of profit sharing to financing products at Bank Syari'ah Mandiri KCP Curup which includes financial administration records which will be analyzed with DSN fatwa no. 14/DSN-MUI/IX/2000 and the profit-sharing method analyzed by DSN fatwa no. 15/DSN-MUI/IX/2000. This research is a field research with a qualitative descriptive approach. The main data source of this research comes from field data by collecting data from informants. The results showed that the profit sharing at Bank Syari'ah Mandiri KCP Curup was applied to Chanelling financing and Revolving Fund Financing. In terms of recording financial administration, when the transaction is related to bank disbursements the method used is accrual basis while when the transaction is related to bank receipts the method used is cash basis. This is in accordance with DSN fatwa no. 14/DSN-MUI/IX/2000. Chanelling financing method used is revenue sharing and Revolving Fund Financing cannot be classified into profit sharing or revenue sharing, the determination of the amount of bank profit is based on the use of capital by customers each month as seen from customer account mutations so that it is not relevant to DSN fatwa no. 15/DSN-MUI/IX/2000.


Keywords


Profit sharing; financing; DSN-MUI fatwa;

Full Text:

PDF

References


Arifin, Muhammad Bin Badri. 2011. Riba dan Tinjauan Kritis Perbankan Syari’ah, Tegal: Darul Ilmi.

Kara, Muslimin. 2013. Konstribusi Pembiayaan Perbankan Syariah Terhadap Pengembangan Usaha Mikro Kecil Dan Menengah (UMKM) Di Kota Makasar. Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum, 47(1). 269-302.

Koni, Wiwin. 2014. Sistem Bagi Hasil Musyarakah dalam Perspektif Amanah (Studi Pada Bank Muammalat Cabang Gorontalo). Jurnal Al-Buhuts, 10 (1)

Majelis Ulama Indonesia. 2011. Himpunan Fatwa MUI Sejak 1975, Jakarta: Erlangga

Noor, Juliansyah. 2011. Metodologi Penelitain. Jakarta: Kencana

Lewis, Mervyn K. dan Latifa M. 2011. Algaoud, Perbankan Syari’ah: Prinsip, Praktik, dan Prospek, Jakarta: Serambi

Purnamasari, Ike. (2014). Analisis Perbandingan Revenue and Profit Sharing pada Sistem Mudharabah pada PT. BPRS Hijrah Rahmah Samarinda. Mazahib, 13(1).

Rivai, Veithzel dan Andria Permata Veithzel. 2008. Islamic Financial Management, Jakarta: Raja Grafindo Persada.

Sugiyono. 2011. Metodologi penelitian kuantitatif kualitatif dan R&D. Bandung : Alpabeda

Susana, Erni. & Prasetyanti, Annisa. 2011. Pelaksanaan dan Sistem Bagi Hasil Pembiayaan Al-Mudharabah pada Bank Syariah. Jurnal keuangan dan Perbankan, 15(3). 466-478

Sholihin, Ahmad Ifham. 2013. Pedoman Umum Lembaga Keuangan Syariah. Jakarta: Gramedia Pustaka Utama.

Zubair, Muhammad Kamal. 2011. Mekanisme Bagi Hasil pada Lembaga Keuangan Mikro Syariah (Studi Persepsi Nasabah tentang Pembiayaan Bagi Hasil). Inferensi: Jurnal Penelitian Sosial Keagamaan, 5(1), 41-51.

Lian Sri Rezki (Sharia Funding Executive BSM KCP Curup), Wawancara.

Lisa Susanti (Sales Assistant BSM KCP Curup), Wawancara.




DOI: http://dx.doi.org/10.29240/disclosure.v1i1.2932

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 Ranaswijaya _

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

INDEXED BY:

Google ScholarCrossrefMorarefDimensionsIndonesia One Search



free web stats Disclosure's Visitors
Creative Commons LicenseThis work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Disclosure's Visitors