Shariah Compliance Penerapan Akad Musharakah Mutanaqisah Pada Produk Kpr Ib Muamalat Dengan Fatwa DSN-MUI
DOI:
https://doi.org/10.30651/mqsd.v9i2.7563Abstract
Abstrak
Penerapan akad musharakah mutanaqisah di bank syari’ah dalam bentuk pembiayaan Kepemilikan Rumah (KPR) merupakan salah satu mekanisme kerjasama perkongsian oleh pihak bank dan nasabah dalam pemilikan rumah, bank memberikan konstribusi dana kepada nasabah berdasarkan kesepakatan dan nasabah menyertakan modalnya minimal 10% dari proyeksi harga jual rumah yang menjadi objek akad. Penerapannya harus dipantau agar sesuai dengan Fatwa DSN-MUI. Untuk itu fokus penelitian ini pada shariah compliance dalam penerapan akad musharakah mutanaqis}ah pada produk pembiayaan KPR iB Muamalat di Bank Muamalat Indonesia Tbk Kantor Cabang Utama Surabaya Mas Mansur.
Penelitian ini merupakan jenis penelitian lapangan (field researc), dengan analisa deskriptif kualitatif, proses analisanya melalui induktif dengan metode analisa model Miles dan Huberman. Hasil penelitian menunjukan shariah compliance penerapan pembiayaan KPR iB Muamalat, dengan menggunakan akad musharakah mutanaqisah yang terdiri dari akad gabungan shirkah, bay’dan ijarah dalam perjanjiannya, sudah sesuai dengan ketentuan akad yang terdapat dalam fatwa DSN MUI Nomor 73 Tahun 2008 tentang musharakah mutanaqisah dalam ketentuan umum dan ketentuan khusus.
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Key word: Shariah Compliance, Musharakah Mutanaqisah, fatwa DSN MUI
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