KEPATUHAN SYARIAH AKAD MURABAHAH DALAM KONSEP PEMBIAYAAN PADA PERBANKAN SYARIAH DI INDONESIA

Penulis

  • Luluk Wahyu Roficoh

DOI:

https://doi.org/10.30829/hf.v1i6.2447

Kata Kunci:

Kepatuhan Syariah, Akad Murabahah, Perbankan Syariah.

Abstrak

Akad Murabahah merupakan Akad Pembiayaan suatu barang dengan menegaskan harga beli kepada pembeli dan pembeli membayar dengan harga lebih sebagai keuntungan yang disepakati. Bentuk Murabahah yang dilakukan perbankan syariah sudah mengalami perubahan beberapa bentuk dari aslinya. Murabahah yang dipraktikkan pada bank syariah dikenal dengan istilah Murabahah li al-aamir bi al-syira. Ulama kontemporer berbeda pendapat tentang keabsahan jual beli Murabahah li al-aamir bi al-syira. Bank melakukan perjajian Murabahah dengan nasabah, pada saat yang sama mewakilkan kepada nasabah agar nasabah membeli sendiri barang yang diinginkannya. Pada dasarnya, ketentuan yang yang berkaitan dengan akad Murabahah sudah sangat tegas diuraikan pada Fatwa DSN MUI Nomor 04/DSN-MUI/IV/2000 tentang Murabahah. Dengan demikian yang selama ini dipraktikkan oleh perbankan syariah dalam pembiayaan dengan akad Murabahah telah menyimpang beberapa ketentuan dalam Fatwa DSN MUI.

Unduhan

Diterbitkan

2019-07-09

Terbitan

HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam | Vol. 6 | No. 1 | 2019

Bagian

Articles

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