Analisis Implementasi Pembiayaan Musyarakah Mutanaqishah Pada Perbankan Syariah di Indonesia

Abstract

This article aims to analyze the implementation of musyarakah mutanaqishah financing on Islamic banking in Indonesia, especially in facing the existence of three issues available in contract implementation (sharia issues, legal issues, and operational issues). The research method used in this research is descriptive qualitative method with an inductive analysis approach. The method of analizing the date is based on Law of Republic of Indonesia Number 21/2008 concerning Sharia Banking, DSN-MUI, Fatwa Number 73/2008 concerning Musyarakah Mutanaqishah, and AAOIFI Sharia Standards. The research findings showed that the implementation of MMQ on some points is not based on sharia law. In terms of legal and operational analysis based on BI rules on banking laws, there are indications of a discrepancy between the basic rules and its implementation in the field. The operational assignment of all payment obligations for fees deviates from AAOIFI standards and DSN fatwas, and there are no specific accounting standards related to MMQ. AbstrakArtikel ini bertujuan menganalisis implementasi pembiayaan musyarakah mutanaqishah pada perbankan syariah di Indonesia, terutama dalam menanggapi keberadaan tiga isu yang melekat pada implementasi akad (isu syariah, isu legal, dan isu operasional). Metode penelitian yang digunakan adalah metode kualitatif deskriptif dengan pendekatan analisis induktif. Analisis dilaksanakan berdasarkan Undang-Undang Republik Indonesia Nomor 21 Tahun 2008 Tentang Perbankan Syariah, Fatwa DSN-MUI Nomor 73/2008 tentang Musyarakah Mutanaqishah, dan Standar Syariah AAOIFI. Hasil analisis menunjukkan bahwa implementasi MMQ pada beberapa point belum sesuai syariah. Dari sisi analisis legal dan operasional berdasarkan aturan BI tentang undang-undang perbankan terindikasi adanya ketidaksesuaian antara dasar aturan dengan implementasi di lapangan. Terkait operasional adanya pelimpahan semua kewajiban pembayaran atas biaya yang muncul menyimpang dari standar AAOIFI dan fatwa DSN dan belum ada standar akuntansi khusus terkait MMQ.Kata Kunci: musyarakah mutanaqishah; isu syariah; isu legal; isu operasional Muqtasid 9(2), 2018: 120-133

Literature review: implementation of Musharakah Mutanaqisah partnership over the world

“…In Musharakah financing, including Musharakah Mutanaqisah (MMQ), it was recorded that it only had a share of 28.50% in December 2015 of total bank financing sharia (Basyariah, 2018). In Indonesia, Musharakah Mutanaqisah is used for Islamic banking products, namely Sharia Home Ownership Credit (KPR Syariah).…”

Analysis of the Mutanaqisah Musyarakah Contract as a Solution for Home Ownership Financing in Islamic Banking

“…In the implementation of financing using Musyarakah and Musyarakah Mutanaqisah contracts, Islamic banks must ensure that the financing application is in accordance with sharia as specified in various legal actions according to Islam including the DSN fatwa. However, some issues that often arise are identified with the consistency of sharia (Basyariah, 2008;Ridwan & Syahruddin, 2013). Several things that distinguish the use of Musyarakah and Musyarakah mutanaqisah in Islamic banking in Indonesia are divided into 3 problems, namely specific sharia issues, legitimacy issues, and functional issues.…”

Musyarakah Mutanaqishah (diminishing partnership) pada pembiayaan perumahan

“…Pada bagian pertama kita sudah menjelaskan soal musyarakah (syirkah) dengan beberapa aspek. Kemudian kita ingin mengatahui Mutanaqishah atau kemitraan yang menurun secara bertahap atau diminishing partnership (Basyariah, 2018). Apa yang dimaksud dengan kata 'menurun tersebut dan secara bertahap', maka mari kita ikut penjelasan berikut ini.…”