Sharia conformity for mudharabah financing practices in sharia banks based on the DSN-MUI Fatwa Number 07 year 2000: A case study
Keywords:Fatwa, Financing, Mudharabah, Islamic Bank
This study aims to uncover and analyze the suitability of sharia mudharabah financing practices at Bank Muamalat Semarang Branch with Fatwa DSN MUI Number 07 year 2000. To achieve this goal, the research was pursued using a qualitative method with a case study approach. The primary data of this research is interviews and is supported by secondary data. The key informants are bank employees. Data analysis was performed by using qualitative data analysis namely reduction, display and conclusion. The results showed that Bank Muamalat Semarang branch in carrying out the practice of mudharabah financing was in accordance with the DSN MUI Fatwa Number 07 year 2000 and the applicable SOP. Meanwhile, the recommendations in the Fatwa which are optional are still carried out in accordance with the prevailing regulations. For example, by requiring guarantees, channeling mudharabah financing only in the form of cash assets, only financing productive businesses such as BPRS and BMT, as well as the criteria for entrepreneurs, financing procedures and profit sharing mechanisms. The decision to choose the policy is accompanied by certain considerations, especially for the sustainability and security of LKS and does not conflict with fatwa rules so that it does not go out of the corridor of sharia principles in muamalah
Antonio, Muhammad Syafi’i. (2001). Perbankan Syari’ah dari Teori ke Praktik. Gema Insani Press. Jakarta.
Arifin, Zaenul. (2005). Dasar-Dasar Manajemen Bank Syariah, Pustaka Alvabet. Jakarta
Bank Muamalat Indonesia Tbk. Annual Report (2020) https://www.bankmuamalat.co.id/en/investor-relations/annual-report.
Creswell, J.W. (2010) Educational Research: Planning, Conducting, and Evaluating Quantitative and Qualitative Research (Edisi Ke-4). NJ: Pearson Education Upper Sadle River
Denzin N.K., Lincoln Y.S (2011) Introduction: The Discipline and Practice of Qualitative Research. The Sage Handbook of Qualitative Research (Edisi Ke-4) CA: Sage Thousand Oaks.
Djamil, Faturrahman. (2012). Penyelesaian Pembiayaan Bermasalah Di Bank Syariah. Sinar Grafika. Jakarta.
Fatwa Dewan Syariah Nasional nomor: 07/DSN-MUI/IV/2000 Tentang Pembiayaan Mudharabah (Qiradh). https://dsnmui.or.id/kategori/fatwa/page/14/
Furchan, Arief. (1992). Pengantar Metode Penelitian Kualitatif. Usaha Nasional. Surabaya.
Infobank, Majalah (2019). Analisis Startegi Perbankan dan Keuangan 500 Financial Institutions Simpul Rawan di Sektor Keuangan No. 500 Edisi Desember Vol.XLI
Kasmir. (2014) Bank dan Lembaga Keuangan Lainya Edisi Revisi. PT RajaGrapindo Persada. Jakarta
Mardhiyatur, Rositaningsih. & Mahfudz Muhammad, Syarqim. (2020). Dampak Pandemi Covid-19 terhadap Manajemen Industri Perbankan Syari’ah: Analisis Komparatif. Jurnal Ekonomi dan Manajemen. Point Vol. 2 No.1.
Miles, M. B., Huberman, A. M (1994). Qualitative Data Analysis: A Sourcebook of New Methods (Edisi Ke-2). CA: Sage. Thousand Oaks
Muhamad. (2016). Manajemen Pembiayaan Bank Syariah. UPP STIM YKPN. Yogyakarta
Nur, A.Waluyo. (2007). Sistem Pembiayaan Leasing di Perbankan Syariah. Jurnal Ekonomi Islam Vol.1 (2).
Otoritas Jasa Keuangan. Peraturan Bank Indonesia Nomor 9/19/PBI/2007. https://www.ojk.go.id/id/kanal/perbankan/regulasi/peraturan-bank indonesia/Pages/peraturan-bank-indonesia-nomor-9-19-pbi-2007.aspx
Otoritas Jasa Keuangan. Standar Produk Mudharabah IB. https://www.ojk.go.id/id/kanal/syariah/berita-dankegiatan/publikasi/Documents/Pages/Buku-Standar-Produk-Mudharabah-Seri-Standar-Produk-Perbankan-Syariah 5/BUKU%20Standar%20Produk%20Mudharabah.PDF
Rahman, Afzalur. (1996) Doktrin Ekonomi Islam. Dana Bhakti Wakaf. Yogyakarta.
Sharma, A., & Satish, K. (2011). Effect of Working Capital Management on Firm Profitability. Global Business Review, 12, 159-173
Susana, Erni. Prasetya Annisa. (2011). Pelaksanaan dan Sistem Bagi Hasil Pembiayaan Al-Mudharabah pada Bank Syariah. Jurnal Keuangan dan Perbankan Vol.15, No. 3. Hal 466-478.
How to Cite
Copyright (c) 2021 Santi Lamusu, Aulia Fuad Rahman, Noval Adib
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors contributing to IJRBS agree to publish their articles under the Creative Commons Attribution- 4.0 International (CC BY 4.0) license, allowing third parties to share their work (copy, distribute, transmit) and to adapt it, under the condition that the authors are given credit, that the work is not used for commercial purposes, and that in the event of reuse or distribution, the terms of this license are made clear. Authors retain the copyright of their work, with first publication rights granted to IJRBS. However, authors are required to transfer copyrights associated with commercial use to the Publisher. The authors agree to the terms of this Copyright Notice, which will apply to this submission if and when it is published by this journal
Submission of an article implies that the work described has not been published previously (except in the form of an abstract or as part of a published lecture or academic thesis), that it is not under consideration for publication elsewhere, that its publication is approved by all authors and tacitly or explicitly by the responsible authorities where the work was carried out, and that, if accepted, it will not be published elsewhere in the same form, in English or in any other languages, without the written consent of the Publisher. The Editors reserve the right to edit or otherwise alter all contributions, but authors will receive proofs for approval before publication