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Akad Murabahah Bil Wakalah menurut hukum ekonomi Syariah dan Fatwa DSN MUI serta penerapannya pada Lembaga Keuangan Syariah
Get PDFINDONESIA :
Lembaga keuangan syariah (LKS) merupakan lembaga keuangan yang prinsip maupun oprasionalnya dilandaskan berdasarkan nilai-nilai hukum ekonomi Islam. Perkembangan LKS di Indonesia menghadapi tuntutan zaman yang semakin kompleks, sehingga LKS tertuntut untuk menyajikan produk-produk inovatif agar dapat bersaing dengan lembaga keuangan konvensional. dengan tetap berpegang kepada prinsip-prinsip syariah. Sebagai jawaban dari tantangan tersebut LKS mengeluarkan produk Murabahah bil Wakalah. Penyertaan akad wakalah pada pembiayaan murabahah dalam perspektif hukum ekonomi Islam termasuk dalam jenis hybrid contract. Oleh karena itu, perlu untuk dilakukan penelitian guna mengetahui mengetahui perspektif hukum ekonomi Syariah dan fatwa DSN MUI serta penerapannya pada LKS.
Penelitian ini merupakan penelitian empiris. Penelitian ini bertumpu pada dua sumber data, yaitu data primer dan data sekunder yang dianalisis menggunakan metode analisis deskriptif. Data skunder diperoleh peneliti dari hasil wawancara dengan karyawan Mandiri Syariah, BTN Syariah, BPRS Al Ihsan dan BMT ItQan sebagai sampel dari LKS. Dari hasil wawancara tersebut peneliti memperoleh data tentang bagaimana LKS tersebut menyertakan akad wakȃlah pada produk pembiayaan murȃbahah. Sedangkan data sekunder peneliti peroleh dari buku-buku, laporan-laporan tertulis yang diperoleh dari perusahaan, dan literatur lain yang sesuai dengan tujuan penulisan.
Penelitian ini menggunakan metode kualitatif, yang bertujuan untuk mengetahui bagaimana perspektif hukum ekonomi syariah dan fatwa DSN MUI atas penerapan akad Murabahah bil Wakalah pada LKS. Selain itu penelitian ini juga dilaksanakan dengan tujuan untuk mengetahui adakah perbedaan antara praktik dan teori pada akad Murabahah bil Wakalah pada LKS. Penelitian ini menggunakan teknik content analysis untuk untuk mengetahui dan menganalisis kesyariahan penerapan akad Murabahah Bil Wakalah pada LKS.
Hasil dari teknik content analysis didapatkan bahwa penerapan akad Murabahah bil Wakalah telah diterapkan sesuai ketentuan dan regulasi yang berlaku, namun dalam penelitian ini juga ditemukan ketidaksesuaian dengan skema alur pembiayaan yang diberikan oleh pihak LKS itu sendiri. Dalam penerapannya keluar dari beberapa prinsip akad Murabahah bil Wakalah dari segi waktu pelaksanaan akad murabahah yang dilaksanakan sebelum akad wakalah sehingga menyalahi ketentuan fatwa DSN MUI tentang wakalah dalam murabahah yang secara prinsip barang adalah milik LKS. Namun pada hakikatnya, terlepas dari bagaimana aplikasi pada LKS, penyertaan akad wakalah dalam murabahah menjadi solusi dalam penerapan akad murabahah biasa pada LKS. Dimana adanya regulasi pajak pembelian sehingga penerapan murabahah murni tanpa adanya wakalah dapat menimbulkan pengenaan double tax sebagai akibat terjadinya dua kali pembelian, yaitu antara penjual sebagai pihak ketiga dengan LKS dan antara LKS dengan nasabah. Penerapan akad wakalah dipandang lebih menguntungkan kedua belah pihak.
ARAB :
عقد المرابحة بالوكالة بمقهوم القانون الاقتصادي الإسلامي و فتوى هيئة الشرعية القومية التابعة لمجلس العلماء الإندونيسي وتطبيقه في المؤسسات المالية الإسلامية
ملخص
المؤسسات المالية الإسلامية (LKS) هي مؤسسات المالية تستند مبادئها وعملياتها إلى قيم القانون الاقتصادي الإسلامي. يواجه تطوير هذه المؤسسات في إندونيسيا متطلبات حقبة متزايدة التعقيد ، بحيث يُطلب منها تقديم منتجات مبتكرة من أجل المنافسة مع المؤسسات المالية التقليدية عن طريق التمسك بمبادئ الشريعة, استجابة للتحدي أصدرت المؤسسات المالية الإسلامية منتجات المرابحة بالوكالة تدرج مشاركة عقود الوكالة في تمويل المرابحة في منظور القانون الاقتصادي الإسلامي في نوع العقد الهجين. لذلك ، من الضروري إجراء بحث لمعرفة منظور القانون الاقتصادي الشرعي وفتوى هيئة الشرعية القومية التابعة لمجلس العلماء الإندونيسي وتطبيقه في المؤسسات المالية الإسلامية.
هذا البحث هو البحث التجريبي و يعتمد هذا البحث على مصدرين للبيانات هما البيانات الأولية والبيانات الثانوية التي تم تحليلها باستخدام طرق التحليل الوصفي. تم الحصول على بيانات ثانوية من الباحثين من المقابلات مع موظفي Mandiri Syariah و BTN Syariah و BPRS Al Ihsan و و BMT ItQan كعينات من المؤسسات المالية الإسلامية, من نتائج المقابلة حصل الباحث على بيانات حول كيفية قيام المؤسسات المالية الإسلامية بتضمين العقد الزمني في منتج تمويل المرابحة. في حين أن البيانات الثانوية التي تم الحصول عليها من الباحثين من الكتب والتقارير المكتوبة التي تم الحصول عليها من الشركة ، وغيرها من الأدبيات التي تتوافق مع الغرض من الكتابة.
تستخدم هذه الدراسة طريقة نوعية ، تهدف إلى معرفة كيفية منظور القانون الاقتصادي الإسلامي وفتوى هيئة الشرعية القومية التابعة لمجلس العلماء الإندونيسي على تطبيق عقد المرابحة في وكيل المؤسسات المالية الإسلامية, بالإضافة إلى ذلك الحال تم إجراء هذا البحث بهدف معرفة ما إذا كانت هناك اختلافات بين الممارسة والنظرية في عقد المرابحة بالوكالة في المؤسسات المالية الإسلامية ,تستخدم هذه الدراسة تقنيات تحليل المحتوى لتحديد وتحليل تطبيق عقد المرابحة على المؤسسات المالية الإسلامية.
تشير نتائج تقنية تحليل المحتوى إلى أن تطبيق عقد المرابحة بالوكالة تم تطبيقه وفقًا للوائح واللوائح المعمول بها ، ولكن في هذه الدراسة أيضًا وجد تعارضًا مع مخطط تدفق التمويل المقدم من المؤسسات المالية الإسلامية نفسه. في تطبيقه ، فإنه يأتي من عدة مبادئ في عقد المرابحة بالاكاد فيما يتعلق بوقت تنفيذ عقد المرابحة الذي يتم تنفيذه قبل عقد الوكالة بحيث ينتهك أحكام فتوى هيئة الشرعية القومية التابعة لمجلس العلماء الإندونيسي المتعلقة بالوكالة في المرابحة والتي تنتمي من حيث المبدأ إلى المؤسسات المالية الإسلامية , لكن في جوهرها ، بغض النظر عن كيفية تطبيق الطلب عليها ، فإن مشاركة الوكالة في عقد المرابحة هو الحل في تطبيق عقد المرابحة العادي علىها, عندما يكون هناك لائحة ضريبة شراء بحيث يمكن أن يؤدي تطبيق المرابحة الخالصة دون وجود وقت إلى فرض ضريبة مزدوجة نتيجة عمليتي شراء ، هما: البائع كطرف ثالث مع المؤسسات المالية الإسلامية وبينها والعميل. يعتبر تطبيق عقد الوصلة أكثر فائدة لكلا الطرفين.
ENGLISH :
Islamic finantical Institution (LKS) are financial isntitutions which the principles and oprations are based on Islamic economic law values. The develovment of the LKS in Indonesia faces the demands of increasingly complec times, so it is required to be able to meet the community's needs by presenting innovative products in order to compete with conventional financial institutions by being based on the principles of sharia. In response to the callenges, the LKS isued a Murabahah Bil Wakalah product. The inclutions of Wakalah contract on Murabahah financing in the perspective of Islamic economic law is included in the type of merger of hybrid contract. Therefore, it is necessary to do research to find out the perspective of Sharia economic law and the fatwa of DSN-MUI and its application to the LKS.
It is an empirical research. The research relies on two data sources, primary data and secondary data which analyzed by using descriptive analysis methods. Secondary data obtained by researchers from interviews with the employees of Mandiri Syariah, BTN Syariah, BPRS Al Ihsan and BMT ItQan as samples of the LKS. The results is obtained data on how the LKS included the Wakalah contract in the Murȃbahah financing product. While secondary data obtained from books, written reports of the company, and other literature which is in accordance with the purpose of writing.
This study uses a qualitative method, which aims to find out how the perspective of Islamic economic law and the fatwa of DSN-MUI on the application of the Murabahah bil Wakalah contract to the LKS. In addition, this research was carried out with the aim to find out whether there were differences between practice and theory in the Murabahah bil Wakalah contract on the LKS. This study uses content analysis techniques to determine and analyze the application of the Murabahah Bil Wakalah contract to the LKS.
The results of the content analysis technique show that the application of the Murabahah bil Wakalah contract has been applied in accordance with the applicable regulations, but this study also found a discrepancy with the financing flow scheme provided by the LKS itself. The application comes out of several principles of the Murabahah bil Wakalah contract in terms of the time of implementation of the Murabahah contract which is carried out before the Wakalah contract so that it violates the fatwa of DSN-MUI provisions concerning Wakalah in Murabahah which in principle that the commodity belongs to the LKS. But in essence, regardless of how the application on the LKS, the participation of Wakalah in Murabahah contract is the solution in the application of ordinary Murabahah contract to the LKS. Where there is a purchase tax regulation, so the application of pure Murabahah without the presence of time can lead to the imposition of a double tax as a result of two purchases, first between the seller as a third party with the LKS and the second between the LKS and the customer. The application of the Wakalah contract is seen as more beneficial to both parties
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