MURABAHA FINANCING DURING THE COVID 19 PANDEMIC: STUDY CASE SHARIA COMPLIANCE IN BPRS DANA AMANAH SURAKARTA YEAR 2019-2021 عقد المرابحة في جائحة وباء كوفيد: دراسة تطبيقية في البنوك الشريعة بسوركرتا

Aisyah Nurhayati(1*), Moh. Abdul Kholiq Hasan(2), Imron Rosyadi(3), Aisha Bahaaeldin Eprahim Ali(4),

(1) Department of Islamic Law, Universitas Muhammadiyah Surakarta, Indonesia
(2) Department of Islamic Studies, UIN Raden Mas Said Surakarta, Indonesia
(3) Department of Islamic Law, Universitas Muhammadiyah Surakarta, Indonesia
(4) Department of Islamic Studies, Al-Azhar University, Mesir (Egypt)
(*) Corresponding Author
DOI: https://doi.org/10.23917/profetika.v23i2.19672

Abstract

The purpose of this study is to examine sharia compliance in the implementation of murabaha contracts at BPRS Dana Amanah Surakarta during the pandemic covid-19. This research is field research with an interpretive approach. Data analysis in this study uses content analysis which analyzes the main sources of research in the form of interview data and contracts documents related to murabaha at BPRS Dana Amanah Surakarta and second sources. The conclusion is that there are two murabaha contracts, namely the murabahah lil wa'ad bi syira contract and the murabahah bil wakalah contract. In the Murabaha bil wakalah contract, there are two schemes, the first is direct payment to the supplier and the second is payment through the customer's account. The implementation of the murabahah contract at the Surakarta Amanah Fund BPRS is per sharia and DSN-MUI fatwa, there is only a slight difference in the application of the second scheme of murabahah bil wakalah with the DSN-MUI fatwa.

الملخص:تهدف الدراسة معرفة مدى الإلتزام بالشريعة في تنفيذ عقود المرابحة وتأثير الوباء على عقود المرابحة في BPRS Dana Amanah Surakarta. هذا البحث هو بحث كيفي ميداني. تستخدم طريقة تحليل المحتوى لتحليل البيانات الرئيسية والثانوية من المقابلة ووثائق العقد المتعلقة بالمرابحة في  BPRS Dana Amanah Surakarta والمجلات المحكمة وغيرها. وتظهر نتائج البحث:أن هناك نوعين من عقود المرابحة، وهما عقد المرابحة بالوعد للشراء وعقد المرابحة بالوكالة. يوجد في عقد المرابحة بالوكالة طريقتان، الأول هو الدفع المباشر للمورد والثاني هو الدفع من خلال حساب العميل. وتطبيق عقد المرابحة  قد توافق مع الشريعة وفتوى DSN-MUI، لا يوجد سوى اختلاف قليل في تطبيق المخطط الثاني للمرابحة بالوكالة مع فتوى DSN-MUI. طرأ تغير على توجهات عقود المرابحة خلال الجائحة، وتحديدا من التمويل الفردي إلى التمويل المجمع، وانخفاض في عدد عقود المرابحة من 2019-2021.

Keywords

sharia compliance, BPRS, pandemic covid-19, murabaha.

Full Text:

PDF

References

U. Hayat and A. Malik, Islamic Finance: Ethics, Concepts, Practice. United State: The CFA Institute Research Foundation, 2014.

A. Mabrouk and L. Farah, “Liquidity Risk Management in the Islamic Banking : Portfolio of Ijara and Murabaha,” UJIF Eur. J. Islam. Financ., no. 18, pp. 1–12, 2021, doi: 10.13135/2421-2172/5848.

B. A. Prabowo and J. Bin Jamal, “Concept and Application of Akad Wakalah in Murabaha Financing in Islamic Banking (a Comparative Study Between Indonesia and Malaysia),” Diponegoro Law Rev., vol. 2, no. 1, p. 1, 2017, doi: 10.14710/dilrev.2.1.2017.1-14.

Departemen Perizinan dan Informasi Perbankan Otoritas Jasa Keuangan, Statistik Perbankan Syariah. Jakarta: Otoritas Jasa Keungan, 2021.

Fathurrahman Djanil, Penerapan Hukum Perjanjian dalam TRansaksi di Lembaga Keangan Syariah. Jakarta: Raja Grafindo Persada, 2013.

Andrianto and M. A. Firmansyah, Manajemen Bank Syariah ( Implementasi Teori dan Praktek ), 1st ed. Pasuruan: Penerbit Qiara Media, 2019.

OJK, “Annual Report 2020 - Resilience for Quality Economic Recovery,” Lap. Tah. 2020, 2020.

OJK, Laporan Perkembangan Keuangan Syariah Indonesia 2020. Jakarta: Otoritas Jasa Keuangan, 2020.

Sugeng Widodo, Pembiayaan Murabahah: Esensi, Aplikasi, Akuntansi, Permasalah, dan Solusi. Yogyakarta: UII Press, 2017.

OJK, Standar Produk Perbankan Syariah Murabahah. Jakarta: OJK, 2016.

A. S. Mulazid, “Pelaksanaan Sharia Compliance Pada Bank Syariah ( Studi Kasus Pada Bank Syariah Mandiri , Jakarta ),” Madania, vol. 20, no. 1, pp. 37–54, 2016, doi: DOI: http://dx.doi.org/10.29300/madania.v20i1.84.

M. D. Miah and Y. Suzuki, “Murabaha syndrome of Islamic banks: a paradox or product of the system?,” J. Islam. Account. Bus. Res., vol. 11, no. 7, pp. 1363–1378, 2020, doi: 10.1108/JIABR-05-2018-0067.

M. Ghozali, A. H. Zeid, I. Prastyaningsih, and R. Syauqoti, “The Implementation of Sharia Compliance in the Murabaha Contract,” Atl. Press, vol. 409, no. 2, pp. 479–481, 2020, doi: 10.2991/assehr.k.200225.103.

R. Badaniah and G. Rismanaya, “Penenrapan Sharia Compliance dalam Pembiayaan Murabahah (Studi Kasus BPRS al-Madinah Tasikmalaya),” J. Ekon. Perjuangan, vol. 2, no. 1, pp. 40–56, 2020, doi: DOI: https://doi.org/10.36423/jumper.v2i1.670.

E. Mediawati and S. Agustami, “Sharia Compliance on Murabaha Financing,” Atl. Press, vol. 15, pp. 161–162, 2016, doi: 10.2991/gcbme-16.2016.28.

J. Juliana, F. S. Qudsi, D. Disman, and R. Marlina, “Sharia Compliance : Case Study on Murabahah Product BMT ItQan,” KnE ocial Sci., vol. 2019, no. 2, pp. 914–923, 2019, doi: 10.18502/kss.v3i13.4256.

R. Rosiana, S. Syihabudin, and S. Nurmeilani, “The Influence of Profit Sharing Financing, Murabaha Financing, Non-Performing Financing, Inflation and Exchange Rates on Profitability of Sharia Commercial Banks in Indonesia,” Syi`ar Iqtishadi J. Islam. Econ. Financ. Bank., vol. 3, no. 1, pp. 22–48, 2019, doi: 10.35448/jiec.v3i1.5520.

OJK, “Laporan Publikasi BPRS,” 2021. https://www.ojk.go.id/id/kanal/perbankan/data-dan-statistik/laporan-keuangan-perbankan/default.aspx (accessed Feb. 19, 2022).

Linda, “Laporan Data Pembiayaan Murabahah BPRS Dana Amanah Surakarta,” Surakarta, 2022.

Karsono, “Wawancara Direktur Utama BPRS Dana Amanah Surakarta,” Surakarta, 2022.

A. A. Karim, Bank Islam: Analisis Fiqh dan Keuangan, 5th ed. Jakarta: Raja Grafindo Persada, 2014.

Ario, “Wawancara staff finansing sindikasi,” Surakarta, 2022.

Rahmayati, “Pembiayaan Sindikasi Sebagai Peningkatan Portofolio Pembiayaan Perbankan Syariah,” al-Masharif, vol. 7, no. 1, pp. 1–16, 2019, doi: DOI: https://doi.org/10.24952/masharif.v7i1.1617.

Gilang Samudra, G. Sakinah, and Nurhaeti, “Analisis Pembiayaan Sindikasi Bank Syariah Perpektif Hukum Ekonomi Syariah,” J. Imu Akutansi dan Bisnis Syariah, vol. 4, no. 1, pp. 19–32, 2022, doi: DOI: https://doi.org/10.15575/aksy.v4i1.17098.

al-’Imra>ni>, Al-’Uqu>d al-Murakkabah dira>sah Fiqhiyyah Ta’s}iliyyah wa Tat{biqiyyah. al-Mamlakah al-’Arabiyah al-Su’u>diyyah: Da>r al-Kanu>z Isybi>li>ya> li al-Nasyr wa al-Tauzi>’, 2006.

F. N. Fauziah, A. M. Kosim, and S. Lisnawati, “Analisis Implementasi Akad Hybrid Contract Murabahah bil Wakalah di Bank BJB Syariah Kc Bogor Jabar,” El-Mal J. Kaji. Ekon. Bisnis Islam, vol. 4, no. 2, pp. 138–149, 2021, doi: 10.47467/elmal.v4i2.532.

AAOIFI, “al-Ma’a>yi>r al-Syar’iyyah,” al-Bah}rain: Haiah al-Maja>lis wa al-Mura>ja’ah li al-Muassasa>t al-Ma>liyyah al-Isla>miyyah, 2014.

Article Metrics

Abstract view(s): 210 time(s)
PDF: 169 time(s)

Refbacks

  • There are currently no refbacks.