Analisis praktik hilah dalam fatwa murabahah DSN MUI: Studi kasus di PT BPRS Syariah Tanmiya Artha Kediri

INDONESIA:

Sistem Bank Syari’ah sebagai sistem tata kelola keuangan dengan berlandaskan pada pinsip syari’ah, berkembang secara signifikan. Perkembangan itu diketahui melalui berbagai macam produk dan regulasi hukumnya yang telah dirumuskan dan terimplementasikan. Perjanjian dalam sistem perbankan syari’ah sebagai faktor pembeda dengan lembaga keuangan sejenisnya disebut sebagai akad, terdapat macam varian yang dirumuskan sebagai prinsip-prinsip dasar instrumen praktik. Pada aspek praktik, macam-mcam prinsip satu dengan lainnya memiliki substansi serta permaksudan berbeda. Pada tingkat praktik perbankan syariah, masig-masing prinsip memiliki peranan sama dalam konteks penyaluran dana. Adanya pengkolaborasian varian prinsip atau akad pembiayaan, dalam pandangan fikih, demikian termasuk kedalam konsensus merekayasa hukum (hilah al-hukmi). Adapun bentuk praktiknya, yaitu penggunaan prinsip al-murabhah sebagai prinsip akad pembiayaan modal kerja.Pada prinsip perbnakan syari’ah, prinsip murabahah tergolongkan kedalam tiga bagian, yaitu murabahah konsumtif, modal kerja, dan invesatasi.

Penulisan ini menggunakan penelitian kualitatif. Jenis penelitian menggunakan studi kasus.Pelaksanakan penelitian,dilakukan dengan beberapa pendekatan. Yaitu, pendekatan konsep. Pendekatan per-undang-undangan dan pendekatan kasus. Data primer penelitian diperoleh melalui, 1) hasil wawancara, 2) hasil observasi, 3) pengamatan terhadap proses akad kedua belah pihak. 4) data pengajuan pembiayaan yang berupakan penggunaan akad. Data sekunder penelitian melalui,data tentang jumlah tingkatan nasabah di lembaga. Data perkembangan kantor, data akad-akad, data produk pembiayaan dan data lain yang dibutuhkan.

Hasil penelitian diperoleh kesimpulan berdasarkan fokus yaitu: 1) PT BPRS Tanmiya Artha Kediri Memeberikan layanan pembiayaan hanya mempersyaratkan satu prinsip sebagai pengikat kerjasama, yaitu prinsip al-murabahah sebagai akad pengikat pembiayaan. 2). PT BPRS Tanmiya Artha Kediri a) Memberikan akad sebelum barang. b) Mengakui jumlah pembiayaan sebagai harga barang yang dapat diakad. c) Menempatkan akad wakalah sebagai prinsip pengakuan kewenangan bank mewakilkan nasabah membeli objek pembiayaan atas bank. 3). Prinsip sistem perbankan syari’ah yang dibentuk dari metode hilah, tidak berimplikasi pada tujuan sistem syariah secara uumum di PT BPRS Tanmiya Artha Kediri, melainkan kepada unsur kemanfaatan bank.

ENGLISH:

The Sharia Bank system, as a system of financial management based on the principles of sharia, has developed significantly. The development is discovered through various kinds of products and legal regulations that have been formulated and implemented. The agreement in the sharia banking system working as a differentiating factor compared to similar financial institutions is called a contract. There are various variants formulated as basic principles of practice instruments. In the aspect of practice, the various principles have different substances and intentions one another. At the practice level of Islamic banking, each principle has the same role in the context of the funds distribution. The collaboration of principle variants or financing contract, in fiqh, is included in the consensus of legal engineering (hilah al-hukmi). The practice is performed in form of the use of the principle of al-murabhah as the principle of the working capital financing contract. In the principle of shari'ah business, the principle of murabahah is classified into three parts, namely murabahah consumptive, working capital, and investment.

This study is a qualitative research. The type of study is a case study. The study is conducted using several approaches, namely concept, statute approach and case study approach. The primary data are obtained through, 1) the results of interviews, 2) the results of observations, 3) observations of the process of contract between the two parties. 4) financing proposal data, in form of the use of contract. The secondary data research are obtained through data on the number of customers levels in the institution, office development data, contract data, financing product data and other data needed.

The results of the research are concluded based on the focus: 1) PT BPRS Tanmiya Artha Kediri that provides financing services only requires one principle as a binding partnership, namely the principle of al-murabahah as a binding financial contract. 2). PT BPRS Tanmiya Artha Kediri a) provides contract before the goods received. b) recognizes the amount of financing as the price of the items that can be received. c) places the wakalah contract as the principle of recognition of the bank’s authority to represent the customer to buy the bank’s object of financing. 3). The principle of the sharia banking system, which is formed through hilah method does not have any implications on the general purpose of the sharia system in PT BPRS Tanmiya Artha Kediri, but rather on the benefits of the bank.