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Implementasi Akad Pembiayaan Mudharabah Pada Koperasi Syariah KSPPS BMT AL FATH IKMI
Corresponding Author(s) : Didin Syaepudin
Jurnal MENTARI: Manajemen, Pendidikan dan Teknologi Informasi,
Vol. 3 No. 1 (2024): September
Abstract
Tumbuhnya Kesadaran masyarakat untuk melakukan transaksi secara syariah telah meningkat, dipengaruhi oleh pemahaman agama tentang larangan riba, gairah keislaman yang tumbuh, dan keinginan mendapatkan investasi halal. KSPPS BMT AL FATH IKMI adalah lembaga keuangan syariah yang menjalankan operasi berdasarkan hukum syariah, menawarkan produk tabungan dan pembiayaan, serta mengelola baitul maal. Studi ini bertujuan mengungkap pelaksanaan akad pembiayaan mudharabah di KSPPS BMT AL FATH IKMI, dengan berlandaskan pada fatwa DSN-MUI No.7/DSN-MUI/IV/2000 dan Mikyar Organisasi Akuntansi dan Audit untuk Lembaga Keuangan Syariah No.13 tentang mudharabah. Metode penelitian yang digunakan adalah analisis deskriptif. Hasil penelitian menunjukkan bahwa pelaksanaan pembiayaan mudharabah di KSPPS BMT AL FATH IKMI pada periode 2019-2023 telah sesuai dengan pedoman syariah sesuai fatwa DSN-MUI. Penelitian ini memberikan wawasan penting mengenai kepatuhan dan efektivitas pembiayaan syariah, serta mendukung pertumbuhan ekonomi syariah yang berkelanjutan.
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- M. Riskia, “Implementation of mudharabah financing on baitul maal according majlis ulama indonesia,” Journal of Nusantara Economy, vol. 1, no. 1, pp. 1–13, 2022.
- W. Fauzi, R. A. Wulandari, and R. Efendi, “The urgency of collateral implementation in the mudharabah finance of sharia banking in indonesia,” JCH (Jurnal Cendekia Hukum), vol. 9, no. 1, pp. 1–14, 2023.
- A. K. Ihsani and A. Hasan, “Implementation of mudharabah contract on sharia bank financing products in indonesia,” Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan, vol. 17, no. 1, pp. 88–97, 2023.
- M. H. Khalifah, H. Aslan, and A. Abdullah, “Challenges in the implementation of mudharabah financing in the islamic banking industry,” Equinox Journal of Economics Business and Political Studies, vol. 11,
- no. 1, pp. 1–23, 2024.
- D. L. Syifa and A. A. Ridlwan, “Improving agricultural sector: The role of mudharabah financing (study on sharia financing savings and loans cooperatives),” Economica: Jurnal Ekonomi Islam, vol. 12, no. 1, pp. 55–74, 2021.
- R. E. Fitri et al., “Implementasi akad murabahah pada produk pembiayaan murabahah di koperasi simpan pinjam dan pembiayaan syariah baitul maal wat tamwil fajar cabang bekasi,” Jurnal Ekonomi Syariah Pelita Bangsa, vol. 6, no. 01, pp. 20–29, 2021.
- A. W. Pramudya and P. S. Sukmaningrum, “Implementasi manajemen resiko pembiayaan mudharabah pada koperasi jasa keuangan syariah (studi kasus pada koperasi jasa keuangan syariah al abrar),” Jurnal Ekonomi Syariah Teori Dan Terapan, vol. 7, no. 1, pp. 162–172, 2020.
- S. Lamusu, A. F. Rahman, and N. Adib, “Sharia conformity for mudharabah financing practices in sharia banks based on the dsn-mui fatwa number 07 year 2000: A case study,” International Journal of Research in Business and Social Science (2147-4478), vol. 10, no. 4, pp. 239–248, 2021.
- A. A. Lathif and D. M. Habibaty, “Harmonization of dsn-mui fatwa with positive law study of legal bonding of mortgage right in contract for mudharabah & musyarakah agreement,” in Proceeding International Conference on Law, Economy, Social and Sharia (ICLESS), vol. 1, no. 1, 2022, pp. 290–306.
- I. Alfurqan et al., “Implementasi akad pembiayaan mudharabah di perbankan syariah (studi di pt. bank ntb syariah mataram),” Jurnal Education and Development, vol. 10, no. 1, pp. 628–636, 2022.
- A. Koni, I. M. Hatta, W. Kurniawan, A. Albayan et al., “Pembiayaan mudharabah bank syariah dalam mewujudkan tujuan ekonomi islam,” Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), vol. 5, no. 1, pp. 274–285, 2021.
- H. U. Mukti, “Sharia banking development indonesia with malaysia (study of comparation of history, legal products and assets),” Qistie, vol. 13, no. 1, pp. 110–133, 2020.
- M. Ali, S. Ikram, S. Suryana, I. L. Agustina, D. A. Hadi, and T. Apriliana, “Implementasi akad mudharabah pada koperasi syariah di kota bandung,” Jurnal Mandala Pengabdian Masyarakat, vol. 4, no. 1, pp. 104–108, 2023.
- M. Amin, “Implementasi undang-undang nomor 1 tahun 2013 terhadap lembaga keuangan mikro syariah yang berbadan hukum koperasi,” Jurisdictie: Jurnal Hukum Dan Syariah, vol. 10, no. 1, p. 9, 2019.
- M. Sayan, “Accounting and auditing organizations for islamic financial institutions (aaoifi),” in The Palgrave Encyclopedia of Islamic Finance and Economics. Springer, 2023, pp. 1–4.
- B. Wisnuadhi, I. Mayasari, D. S. Danisworo, G. Munawar, H. A. Mauluddi, L. H. Firdaus, and W. Wirasta, “Implementasi produk pembiayaan murabahah di koperasi syariah berkah kabupaten bandung barat,” Journal of Applied Islamic Economics and Finance, vol. 2, no. 2, pp. 278–285, 2022.
- E. S. Nurpajriah, I. N. Pitrianti, and N. K. Lestari, “Implementation of mudharabah and musyarakah in financial economic institutions,” IQTISADIYA: Jurnal Ilmu Ekonomi Islam, vol. 7, no. 14, 2020.
- S. Kamaruddin, “Implementasi akad mudharabah dan musyarakah pada teknologi finansial syariah dengan pendekatan kemaslahatan,” Al-Mashrafiyah: Jurnal Ekonomi, Keuangan, dan Perbankan Syariah, pp. 1–17, 2022.
- M. S. Hidayatullah, “Implementasi akad berpola kerja sama dalam produk keuangan di bank syariah (kajian mudharabah dan musyarakah dalam hukum ekonomi syariah),” Jurnal Hadratul Madaniyah, vol. 7, no. 1, pp. 34–41, 2020.
- S. N. Maksum, “Implementation of mudharabah principles in sharia leasing products and their impact on economic justice,” Assets Journal: Journal of Economic and Business, vol. 1, no. 2, 2023.
- N. Sarip, T. Sudarwanto et al., “Analisis implementasi akad mudharabah pada pembiayaan modal kerja di bmt koperasi tekad mandiri tebuireng,” Journal of Islamic Economics Studies, vol. 2, no. 2, pp. 78–91, 2021.
- S. M. Faujiah, “Understanding of religious figures on mudharabah contracts in sharia financing products in rembatan wetan village,” Al-Arfa: Journal of Sharia, Islamic Economics and Law, vol. 1, no. 1, pp. 29–36, 2023.
- A. Faozan, “Application of mudharabah and musyarakah financing at the sharia rural banks in the city of purwokerto,” Ijtim ̄a iyya Journal of Muslim Society Research, vol. 6, no. 2, pp. 164–180, 2021.
- S. Sunardi, M. Widyaningrum, H. J. Jufri, and D. Suryati, “Pelaksanaan akad mudharabah pada koperasi syariah untuk meningkatkan kesejahteraan ekonomi anggota (studi kasus koperasi syariah baituttamkin lombok barat unit kediri),” Jurnal Econetica: Jurnal Ilmu Sosial, Ekonomi, Dan Bisnis, vol. 3, no. 1, pp. 28–35, 2021.
- H. Millah, “Implementasi nisbah bagi hasil produk tabungan mabrur melalui akad mudharabah mutlaqah dalam perspektif ekonomi islam,” Iqtishodiyah: Jurnal Ekonomi Dan Bisnis Islam, vol. 7, no. 1, pp. 91–103, 2021.
- E. W. H. Budianto, “Pemetaan penelitian akad mudharabah pada lembaga keuangan syariah: Studi bibliometrik vosviewer dan literature review,” J-EBIS (Jurnal Ekonomi Dan Bisnis Islam), pp. 43–68, 2022.
- E. R. Nugroho, “Implementation of sharia-compliance in islamic bank product innovations,” Prophetic Law Review, vol. 3, no. 2, pp. 173–197, 2021.
- S. Batubara, “Peran koperasi syariah dalam meningkatkan perekonomian dan kesejahteraan masyarakat di indonesia,” Jurnal Ilmiah Ekonomi Islam, vol. 7, no. 3, pp. 1–5, 2021.
- E. F. Arifin and S. A. Khotijah, “Mudharabah financing and musyarakah financing applications at bank jateng syariah,” CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE, vol. 2, no. 2, pp. 366–372, 2023.
- M. A. Ananda, “Pemetaan skema spin off unit usaha syariah bank umum konvensional,” Journal Home-page: http://ejournal. staindirundeng. ac. id/index. php/aliqtishad, vol. 1, no. 2, pp. 105–115, 2023.
References
M. Riskia, “Implementation of mudharabah financing on baitul maal according majlis ulama indonesia,” Journal of Nusantara Economy, vol. 1, no. 1, pp. 1–13, 2022.
W. Fauzi, R. A. Wulandari, and R. Efendi, “The urgency of collateral implementation in the mudharabah finance of sharia banking in indonesia,” JCH (Jurnal Cendekia Hukum), vol. 9, no. 1, pp. 1–14, 2023.
A. K. Ihsani and A. Hasan, “Implementation of mudharabah contract on sharia bank financing products in indonesia,” Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan, vol. 17, no. 1, pp. 88–97, 2023.
M. H. Khalifah, H. Aslan, and A. Abdullah, “Challenges in the implementation of mudharabah financing in the islamic banking industry,” Equinox Journal of Economics Business and Political Studies, vol. 11,
no. 1, pp. 1–23, 2024.
D. L. Syifa and A. A. Ridlwan, “Improving agricultural sector: The role of mudharabah financing (study on sharia financing savings and loans cooperatives),” Economica: Jurnal Ekonomi Islam, vol. 12, no. 1, pp. 55–74, 2021.
R. E. Fitri et al., “Implementasi akad murabahah pada produk pembiayaan murabahah di koperasi simpan pinjam dan pembiayaan syariah baitul maal wat tamwil fajar cabang bekasi,” Jurnal Ekonomi Syariah Pelita Bangsa, vol. 6, no. 01, pp. 20–29, 2021.
A. W. Pramudya and P. S. Sukmaningrum, “Implementasi manajemen resiko pembiayaan mudharabah pada koperasi jasa keuangan syariah (studi kasus pada koperasi jasa keuangan syariah al abrar),” Jurnal Ekonomi Syariah Teori Dan Terapan, vol. 7, no. 1, pp. 162–172, 2020.
S. Lamusu, A. F. Rahman, and N. Adib, “Sharia conformity for mudharabah financing practices in sharia banks based on the dsn-mui fatwa number 07 year 2000: A case study,” International Journal of Research in Business and Social Science (2147-4478), vol. 10, no. 4, pp. 239–248, 2021.
A. A. Lathif and D. M. Habibaty, “Harmonization of dsn-mui fatwa with positive law study of legal bonding of mortgage right in contract for mudharabah & musyarakah agreement,” in Proceeding International Conference on Law, Economy, Social and Sharia (ICLESS), vol. 1, no. 1, 2022, pp. 290–306.
I. Alfurqan et al., “Implementasi akad pembiayaan mudharabah di perbankan syariah (studi di pt. bank ntb syariah mataram),” Jurnal Education and Development, vol. 10, no. 1, pp. 628–636, 2022.
A. Koni, I. M. Hatta, W. Kurniawan, A. Albayan et al., “Pembiayaan mudharabah bank syariah dalam mewujudkan tujuan ekonomi islam,” Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), vol. 5, no. 1, pp. 274–285, 2021.
H. U. Mukti, “Sharia banking development indonesia with malaysia (study of comparation of history, legal products and assets),” Qistie, vol. 13, no. 1, pp. 110–133, 2020.
M. Ali, S. Ikram, S. Suryana, I. L. Agustina, D. A. Hadi, and T. Apriliana, “Implementasi akad mudharabah pada koperasi syariah di kota bandung,” Jurnal Mandala Pengabdian Masyarakat, vol. 4, no. 1, pp. 104–108, 2023.
M. Amin, “Implementasi undang-undang nomor 1 tahun 2013 terhadap lembaga keuangan mikro syariah yang berbadan hukum koperasi,” Jurisdictie: Jurnal Hukum Dan Syariah, vol. 10, no. 1, p. 9, 2019.
M. Sayan, “Accounting and auditing organizations for islamic financial institutions (aaoifi),” in The Palgrave Encyclopedia of Islamic Finance and Economics. Springer, 2023, pp. 1–4.
B. Wisnuadhi, I. Mayasari, D. S. Danisworo, G. Munawar, H. A. Mauluddi, L. H. Firdaus, and W. Wirasta, “Implementasi produk pembiayaan murabahah di koperasi syariah berkah kabupaten bandung barat,” Journal of Applied Islamic Economics and Finance, vol. 2, no. 2, pp. 278–285, 2022.
E. S. Nurpajriah, I. N. Pitrianti, and N. K. Lestari, “Implementation of mudharabah and musyarakah in financial economic institutions,” IQTISADIYA: Jurnal Ilmu Ekonomi Islam, vol. 7, no. 14, 2020.
S. Kamaruddin, “Implementasi akad mudharabah dan musyarakah pada teknologi finansial syariah dengan pendekatan kemaslahatan,” Al-Mashrafiyah: Jurnal Ekonomi, Keuangan, dan Perbankan Syariah, pp. 1–17, 2022.
M. S. Hidayatullah, “Implementasi akad berpola kerja sama dalam produk keuangan di bank syariah (kajian mudharabah dan musyarakah dalam hukum ekonomi syariah),” Jurnal Hadratul Madaniyah, vol. 7, no. 1, pp. 34–41, 2020.
S. N. Maksum, “Implementation of mudharabah principles in sharia leasing products and their impact on economic justice,” Assets Journal: Journal of Economic and Business, vol. 1, no. 2, 2023.
N. Sarip, T. Sudarwanto et al., “Analisis implementasi akad mudharabah pada pembiayaan modal kerja di bmt koperasi tekad mandiri tebuireng,” Journal of Islamic Economics Studies, vol. 2, no. 2, pp. 78–91, 2021.
S. M. Faujiah, “Understanding of religious figures on mudharabah contracts in sharia financing products in rembatan wetan village,” Al-Arfa: Journal of Sharia, Islamic Economics and Law, vol. 1, no. 1, pp. 29–36, 2023.
A. Faozan, “Application of mudharabah and musyarakah financing at the sharia rural banks in the city of purwokerto,” Ijtim ̄a iyya Journal of Muslim Society Research, vol. 6, no. 2, pp. 164–180, 2021.
S. Sunardi, M. Widyaningrum, H. J. Jufri, and D. Suryati, “Pelaksanaan akad mudharabah pada koperasi syariah untuk meningkatkan kesejahteraan ekonomi anggota (studi kasus koperasi syariah baituttamkin lombok barat unit kediri),” Jurnal Econetica: Jurnal Ilmu Sosial, Ekonomi, Dan Bisnis, vol. 3, no. 1, pp. 28–35, 2021.
H. Millah, “Implementasi nisbah bagi hasil produk tabungan mabrur melalui akad mudharabah mutlaqah dalam perspektif ekonomi islam,” Iqtishodiyah: Jurnal Ekonomi Dan Bisnis Islam, vol. 7, no. 1, pp. 91–103, 2021.
E. W. H. Budianto, “Pemetaan penelitian akad mudharabah pada lembaga keuangan syariah: Studi bibliometrik vosviewer dan literature review,” J-EBIS (Jurnal Ekonomi Dan Bisnis Islam), pp. 43–68, 2022.
E. R. Nugroho, “Implementation of sharia-compliance in islamic bank product innovations,” Prophetic Law Review, vol. 3, no. 2, pp. 173–197, 2021.
S. Batubara, “Peran koperasi syariah dalam meningkatkan perekonomian dan kesejahteraan masyarakat di indonesia,” Jurnal Ilmiah Ekonomi Islam, vol. 7, no. 3, pp. 1–5, 2021.
E. F. Arifin and S. A. Khotijah, “Mudharabah financing and musyarakah financing applications at bank jateng syariah,” CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE, vol. 2, no. 2, pp. 366–372, 2023.
M. A. Ananda, “Pemetaan skema spin off unit usaha syariah bank umum konvensional,” Journal Home-page: http://ejournal. staindirundeng. ac. id/index. php/aliqtishad, vol. 1, no. 2, pp. 105–115, 2023.