Implementasi Fatwa Dsn-Mui No. 04/DSN-MUI/IV/2000 Terhadap Produk Pembiayaan Akad Murabahah Dengan Menggunakan Perhiasan Emas

Studi Kasus Pada KSPPS BMT Mandiri Sejahtera Jawa Timur Cabang Campurejo Kecamatan Panceng Kabupaten Gresik

Abstract

This study aims to determine the implementation of the DSN-MUI Fatwa No.  04/DSN-MUI/IV/2000 on Murabahah contract financing products using gold jewelry at KSPPS BMT Mandiri Sejahtera, East Java, Campurejo Branch. In this study using a qualitative method with a case study approach. Sources of data obtained through primary data, for data collection using observation and interviews, for data analysis techniques using data collection, data condensation, display data, and drawing conclusions, to check the validity of the data using source triangulation techniques and theories. The results of this study are in the financing of the Murabahah contract at KSPPS BMT Mandiri Sejahtera, East Java, Campurejo Branch in implementing it not using an additional contract. This is in accordance with DSN-MUI Fatwa No.  04/DSN-MUI/IV/2000. Murabaha contract financing in this institution is used for consumptive financing and business capital. In financing the Murabaha contract, consumptive financing is used in accordance with the DSN-MUI Fatwa No.  04/DSN-MUI/IV/2000 while the financing used for business capital financing is not appropriate because the financing should be used for business capital using a Mudharabah contract in disbursement at this institution.