Perspektif Fikih Ekonomi Terhadap Pelaksanaan Akad “Utang Piutang” Pada Perbankan Syariah Di Sumatera Barat

This study was purposed at identifying the various transactions in Islamic banking of West Sumatera were categorized on the “debts”; describing the implementation of the transaction; and analyzing the various transactions were based on the economic fiqh perspective. This study belongs to qualitative case study by using in-depth interviews as research instrument. The data were analyzed qualitatively based on the economic fiqh perspective, Al-Qur\u27an, Sunnah, Ijtihad the scholars, and the Fatwa of National Sharia Council (DSN) and Indonesian Council of Scholars (MUI). The results of this study revealed that the types of transactions were categorized “debts” was murabahah, qardh (bailout pilgrimage), hiwalah, and rahn (pawning gold). Murabahah was presented on all Islamic Bank but not all transactions on Islamic banking of West Sumatera based on the economic fiqh perspective such the calculation of the margin murabahah based on the amount of banks financing. Then the calculation of ujrah on the bailout pilgrimage was still based on the amount of bail. Furthermore, the calculation of ujrah on pawning gold was not based on the calculation of the treatment period but to the amount of “debt” funds. The conclusion was the implementation of the “debts” contract in Islamic banking of West Sumatera not run well as the economic fiqh perspective

PERSPEKTIF FIKIH EKONOMI TERHADAP PELAKSANAAN AKAD “UTANG PIUTANG” PADA PERBANKAN SYARIAH DI SUMATERA BARAT

This study was purposed at identifying the various transactions in Islamic banking of West Sumatera were categorized on the “debts”; describing the implementation of the transaction; and analyzing the various transactions were based on the economic fiqh perspective. This study belongs to qualitative case study by using in-depth interviews as research instrument. The data were analyzed qualitatively based on the economic fiqh perspective, Al-Qur'an, Sunnah, Ijtihad the scholars, and the Fatwa of National Sharia Council (DSN) and Indonesian Council of Scholars (MUI). The results of this study revealed that the types of transactions were categorized “debts” was murabahah, qardh (bailout pilgrimage), hiwalah, and rahn (pawning gold). Murabahah was presented on all Islamic Bank but not all transactions on Islamic banking of West Sumatera based on the economic fiqh perspective such the calculation of the margin murabahah based on the amount of banks financing. Then the calculation of ujrah on the bailout pilgrimage was still based on the amount of bail. Furthermore, the calculation of ujrah on pawning gold was not based on the calculation of the treatment period but to the amount of “debt” funds. The conclusion was the implementation of the “debts” contract in Islamic banking of West Sumatera not run well as the economic fiqh perspective. Kata kunci: akad “utang piutang”, perpektif fikih ekonomi, perbankan syariah, Sumatera Bara

TINJAUAN FIQH EKONOMI TERHADAP PEMBIAYAAN MODAL KERJA MELALUI MURABAHAH PADA PT BRI SYARIAH

This article examines the review of economic fiqh on working capital financing (KUR) through murabahah at PT BRISyariah in terms of contracts and margins. KUR Mikro Syariah uses a murabahah contract on a margin that describes the amount of profit or profit sharing that is determined at the submission of KUR Mikro Syariah. The government provides a margin subsidy, which is the difference between the margin level and the margin burden from KUR Mikro Syariah distributors to KUR Mikro Syariah recipients. How is the implementation of murabahah on working capital financing at PT BRISyariah? and how does the Economic Fiqh review on the implementation of the murabahah? This type of research uses field studies and literature studies. This research method will be analyzed qualitatively, based on the perspective of Economic Jurisprudence, as stated in the Qur'an, Sunnah and fiqh books and / or fatwas. The results of this study found that the implementation of murabahah in working capital financing at PT BRISyariah was carried out by providing murabahah (working capital) financing to customers for purchasing building materials with a margin percentage determined by Islamic banks. This margin is subsidized by the government based on the financing ceiling with a standard margin of 6%. Murabahah financing transactions are only valid once, even though the purchase of goods is made repeatedly. According to the Fiqh of Economics working capital financing (KUR) murabahah at PT. BRISyariah which uses a murabahah contract with the provision of working capital in the form of money is not right. Because, providing working capital in the form of money is more appropriate to use a mudharabah contract

RENCANA STRATEGIS BADAN USAHA MILIK NAGARI (BUMNag) BERBASIS SYARIAH DI NAGARI SUNGAYANG KABUPATEN TANAH DATAR

One of the Indonesian government programs to improve the economy of the community so that they become prosperous is to provide assistance to villages throughout Indonesia in the form of Village Funds. This fund can be used for infrastructure development as well as for empowering rural communities themselves, so that poverty alleviation programs can be realized. Among the fund functions is the establishment of Village Owned Enterprises (BUMDes), in the area of Tanah Datar Regency referred to as Nagari-Owned Enterprises (BUMNag). Nagari Sungayang is one of the villages in Tanah Datar that has formed BUMNag, but the Nagari Sungayang government and the BUMNag board have not ascertained how the system of BUMNag is. The focus of this research is how is the strategic plan for the implementation of sharia-based BUMNag in Nagari Sungayang. The filed research research is conducted with with qualitative methods. Data sources are Wali Nagari Sungayang, Kaur Nagari Sungayang, Chair of BUMNag and Society of Nagari Sungayang, as well as BUMNag documents. Data obtained from interviews and documentatar study. Data analysis is carried out by SWOT (Strengths, Weaknesses, Opportunities and Threats)analysis. From the results of research conducted by BUMNag Nagari Sungayang, it can run its business according to sharia by noting the existing Strengths, Weaknesses, Opportunities and Threats