Analisis Kesesuaian Fatwa-Fatwa DSN-MUI Terkait Murabahah Pada Pelaksanaan Pembiayaan UMKM Di BPRS HIK

Abstrak / Ringkasan

This research aims to find out how the murabahah contract is implemented in
MSME financing at BPRS HIK, identify what Fatwas are related to Murabahah
financing and evaluate the suitability between practice and theory in the application of MSME financing with the DSN-MUI Fatwa regarding Murabahah at BPRS HIK. This research is a type of qualitative research that is descriptive, namely by describing the research results obtained in the field. The types of data used in this research are primary data and secondary data. Primary data was obtained from information from BPRS HIK sources through interview, observation and documentation data collection techniques. Meanwhile, secondary data in this research are books, journals, and the internet related to research. The results of this research show that, first, the application of the murabahah contract in MSME financing carried out by BPRS HIK is in accordance with murabahah provisions starting from the financing application stage to the decision to accept the application, second, the fatwas related to murabahah consist of eight fatwas which as a guideline regarding the implementation of MSME financing at BPRS HIK, the three results of the suitability analysis of the DSN-MUI fatwa regarding murabahah on MSME financing at BPRS HIK are overall in accordance with the only difference being that there is a discrepancy in the DSN-MUI Fatwa No: 04/DSN-MUI/IV /2000 fourth point no. 2 regarding debt in murabahah which states that if the customer sells the goods before the installment period ends, he is not obliged to immediately pay off all the installments, this is not appropriate because the
BPRS requires the customer to pay off the installments that have not been paid
directly.
Keywords: Islamic Bank, DSN-MUI Fatwa, Murabahah, MSME Financing.

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