Does Islamic Microfinance indeed base on Sharia-compliant? The Shreds of Evidence Report in Ogan Komering Ilir regency, South Sumatera, Indonesia

Misbahul Munir, Resa Arifatul Arifah, Kharisma Dewi

Abstract


The development of Islamic economics and finance in Indonesia in the last few decades has experienced significant developments. It can be seen in the increasing number of sharia businesses in various sectors. From financial institutions, both bank and non-bank financial institutions, Islamic capital markets, sharia bonds (Sukuk) to tourism development managed in a sharia manner. Over time, this rapid development must also be balanced with compliance with sharia values. This study aims to assess Islamic microfinance institutions (BMT) in implementing sharia principles in their products. The product studied in this study is Murabahah. This research uses a qualitative approach with field studies. The results of this study, the BMT studied in this study in general, have implemented sharia values. The implication of this research is to strengthen the compliance of Islamic financial institutions in implementing Islamic values. This research can also be used as a reference by related parties, especially in developing Islamic financial institutions.


Keywords


BMT; Murabahah; Sharia Microfinance Institutions

Full Text:

PDF

References


Afrida, Y. (2016). Analisis pembiayaan Murabahah di perbankan syariah. JEBI (Jurnal Ekonomi dan Bisnis Islam, 1(2), 1–12. Retrieved from https://journal.febi.uinib.ac.id/index.php/jebi/article/view/32

Alpen Capital. (2021). Islamic finance and wealth management. Retrieved from https://argaamplus.s3.amazonaws.com/86f171a0-dcdc-4a26-b7f1-35345c16f250.pdf

Anggadini, S. D. (2011). Penerapan margin pembiayaan Murabahah pada BMT As-Sallam Pacet-Cianjur. Majalah Ilmiah Unikom, 9(2), 188–189. Retrieved from https://jurnal.unikom.ac.id/jurnal/penerapan-margin-pembiayaan.2e

Antonio, M. S., & Rusydiana, A. S. (2010). Peranan Ekonomi Syariah dalam Pembangunan Daerah. Jurnal Multikultural & Multireligius, 9(33), 46–57.

Arifai, S. (2000). Konsep Murabahah dalam perspektif fiqh dan praktisi. Jurnal Al-Ribath STAI Al-Azhar Gowa, 1(2), 146–152.

Astuti, R. Y. (2015). Pembiayaan murâbahah yang bermasalah di Baitul Mâl wa Tamwîl (BMT) XYZ dalam perspektif manajemen risiko. Islamic Economics Journal, 1(2), 191. https://doi.org/10.21111/iej.v1i2.351

Ayuningtyas, E., & Darsono, D. (2018) Tinjauan yuridis terhadap akad Murabahah antara nasabah dengan BMT. Undergraduate Thesis. Universitas Muhammadiyah Surakarta.

Bank Muamalat. (2016). Profil Sejarah Bank Muamalat. Web Bank Muamalat. Retrieved from https://www.bankmuamalat.co.id/profil-bank-muamalat

Ernawati, R. (2012) Analisis akad pembiayaan mudharabah pada BMT dalam meningkatkan pendapatan masyarakat (Studi kasus pada KJKS-BMT Ummat Sejahtera Abadi Rembang). Undergraduate Thesis. IAIN Walisongo.

Fauroni, L. (2008). Tafsir ayat-ayat tentang konsumsi (Aplikasi tafsir ekonomi Al-qur’an). Millah, 8(1), 122–144. https://doi.org/10.20885/millah.vol8.iss1.art8

Fauzi, R. A. (2019). The effect of ECRI, NPF and BI rate upon margin revenue of Murabahah at BMT Alghazaly year 2012 - 2016. The Accounting Journal of Binaniaga, 2(2). https://doi.org/10.33062/ajb.v2i02.96

Financial Services Authority (OJK). (2021). Indonesia Sharia Financial Development Report 2020. Retrieved from https://www.ojk.go.id/id/kanal/syariah/data-dan-statistik/laporan-perkembangan-keuangan-syariah-indonesia/Pages/Laporan-Perkembangan-Keuangan-Syariah-Indonesia-2020.aspx

Hadi Wijaya, D. S., Nopendi, U. U. S., & Faisal, F. (2020). Aplikasi akad Murabahah pada produk konsumtif di Baitul Mal wat Tamwil (bmt) Al-amanah Ciawi Tasikmalaya. Mutawasith: Jurnal Hukum Islam, 3(1), 106–121. https://doi.org/10.47971/mjhi.v3i1.189

Janwari, Y. (2013). Tantangan dan inisiasi dalam implementasi ekonomi syariah di Indonesia. AHKAM : Jurnal Ilmu Syariah, 12(2), 89–98. https://doi.org/10.15408/ajis.v12i2.969

Kholis, N. (2007). Evaluation to the practice of Murabahah in the operations of Baitul Mal Wattamwil (BMT), Yogyakarta. La_Riba, 1(1), 95–112. https://doi.org/10.20885/lariba.vol1.iss1.art7

Kusmiyati, A. N. S. (2007). Risiko akad dalam pembiayaan Murabahah pada BMT di Yogyakarta (Dari teori ke terapan. La_Riba, 1(1), 27–41. https://doi.org/10.20885/lariba.vol1.iss1.art3

Makkulau, A. R., & Abdullah, M. W. (2017). Penerapan prinsip syariah dalam akad pembiayaan Murabahah pada Bank Muamalat. Jurnal Iqtisaduna, 3(1), 60. https://doi.org/10.24252/iqtisaduna.v3i1.4032

Melina, F., & Zulfa, M. (2020). Implementasi pembiayaan Murabahah pada Baitul Mal Wat Tamwil (BMT) kota Pekanbaru. COSTING: Journal of Economic, Business and Accounting, 3(2), 356-364. Retrieved from https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1032

National Sharia Council - Indonesian Ulema Council (DSN-MUI). (2000). Fatwa Dewan Syariah Nasional No. 04/DSN-MUI/IV/2000 tentang Murabahah. Retrieved from https://drive.google.com/file/d/0BxTl-lNihFyzTjJlNlp6TVltSG8/view?usp=sharing

National Sharia Council - Indonesian Ulema Council (DSN-MUI). (2017). Fatwa DSN MUI No: 111/DSN-MUI/IX/2017 Tentang Akad Jual Murabahah. Retrieved from https://drive.google.com/file/d/1PJqKTaew1MoSsxlJpXnblz5x2DKhSlfq/view?usp=sharing

Nurhasanah, N. (2011). Optimalisasi peran Dewan Pengawas Syariah (DPS) di lembaga keuangan Syariah. Syiar Hukum, 13(3), 218–231. Retrieved from https://ejournal.unisba.ac.id/index.php/syiar_hukum/article/view/661

Nurhayati, S., & Wasilah. (2019). Akuntansi syariah di Indonesia. 5th edition.. jakarta: Salemba Empat.

Pradiansyah, F. (2020). Analisis pembiayaan Murabahah di Bank Muamalat Indonesia. Undergraduate Thesis. Universitas Airlangga.

Rahmawati, F., & Rokhman, W. (2016). Analisis faktor yang mempengaruhi penetapan margin pada pembiayaan Murabahah di BMT se-kabupaten Jepara. Equilibrium: Jurnal Ekonomi Syariah, 3(2), 238-253. Retrieved from https://journal.iainkudus.ac.id/index.php/equilibrium/article/view/1257

Soraya, D. G., Agung, A. A. G., & Abdillah, J. (2015). Aplikasi pengelolaan dan penagihan pembiayaan menggunakan web dan sms gateway. Jurnal Teknologi Informasi, 2(3), 79-86. Retrieved from https://journals.telkomuniversity.ac.id/jti/article/view/509

Syah, U. A. (2019). Macam-macam akad dan penerapannya dalam lembaga keuangan Syariah. Thesis. UIN Alauddin Makassar.

Syauqoti, R. (2018). Aplikasi akad Murabahah pada lembaga keuangan syariah. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 3(1). https://doi.org/10.30651/jms.v3i1.1489

Yuskar, Y., & Yonnedi, E. (2019). Kajian penerapan akuntansi syariah dengan pola pembiayaan Murabahah dan mudharabah pada koperasi jasa keuangan syariah-baitul mal wat tamwil (KJKS-BMT) di kota Padang. Maqdis : Jurnal Kajian Ekonomi Islam, 4(2), 185. https://doi.org/10.15548/maqdis.v4i2.257




DOI: https://doi.org/10.18196/jerss.v5i2.12487

Refbacks

  • There are currently no refbacks.



Office:
Redaksi Journal of Economics Research and Social Sciences, Gedung E2 Lantai 2, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Yogyakarta
Jalan Brawijaya, Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta 55183

Email: jerss@umy.ac.id

Telp: +62 812-3233-6697

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.