| Summary: | This study aimed to evaluate the implementation of the Agreement
Mutanaqisah Musharaka and Ijarah Muntahiyah Bit Tamlik Agreement on
Residential Financing Products at Bank Syariah Muamalat Indonesia Yogyakarta
branch is in conformity with the guidelines or not. In other words, if the
implementation is shar�i not. This study uses data collection by interview,
observation, documents and field remarks. Source of data used are primary data
obtained directly from the object of research and secondary data obtained from the
study of literature. Techniques of data analysis and descriptive qualitative method
by comparing theory and guidelines with the findings in the research object.
The results showed that the implementation of the Agreement Musharaka
Mutanaqisah and Ijara Muntahiyah Bit Tamlik Agreement there is elements that
has not Shariah is in the base of Shariah IMBT mentioned Rosullulloh prohibit
using two forms of agreement on a single object, while the application of Bank
Muamalat Indonesia in Yogyakarta branch using two Musharaka agreement is the
product IMBT Mutanaqisah and Residential Funding of Sharia. In addition, in
calculating installments using annuity formula, this means that there are elements
of interest or can be called no gharar the price margin associated with the time,
but by the National Fatwa Sharia Council Number 16 of 2000 to calculate the
purchase price = purchase price + cost + profit margin or agreed (% x1).
Based on the results of these studies, should be in the PHS products using a
single agreement that is only Ijarah Muntahiyah Tamlik Bit more in line with
existing guidelines. In this installment should use the formula to calculate
according to DSN Fatwa Number 16 of 2000 instead of using the annuity formula.
|
|---|